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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 65(2)

同族会社の役員給与の所得区分について : 中小法人課税との関係から

https://doi.org/10.18999/ecos.65.2.1
https://doi.org/10.18999/ecos.65.2.1
188d814f-79a8-4389-96e3-c26503860df8
名前 / ファイル ライセンス アクション
nishi_akira.pdf nishi_akira.pdf (1.8 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2017-10-19
タイトル
タイトル 同族会社の役員給与の所得区分について : 中小法人課税との関係から
その他のタイトル
その他のタイトル Income Category of Directors' Remuneration of Family Corporations : From Relationship with Small and Medium-sized Corporate Taxation
著者 西, 聡

× 西, 聡

WEKO 73821

西, 聡

Search repository
NISHI, Akira

× NISHI, Akira

WEKO 73822

NISHI, Akira

Search repository
キーワード
主題Scheme Other
主題 Perfectly-Controlled Company
キーワード
主題Scheme Other
主題 Perfectly Controlling Shareholder
キーワード
主題Scheme Other
主題 Income Category
キーワード
主題Scheme Other
主題 Employment Income Deduction
キーワード
主題Scheme Other
主題 Pass-through Taxation
抄録
内容記述 In Japan, about 70% of corporations are deficit corporations where no corporate tax is imposed. For example, in a family corporation where the president holds all of its shares, he or she is in a position to be able to determine his/her own remuneration at a level that avoids corporate taxation. Moreover, since the income category of directors' remuneration is employment income, he/she can receive employment income deduction and he/she can receive double deduction in addition to corporate income tax deduction. However, it is difficult to deny employment income relevance of directors' remuneration. The conclusion is not changed even if a pass-through taxation to a corporation is introduced. Rather, it is important to review employment income deduction. I believe that pass-through taxation has significance only as a means of securing the trust of the corporate tax system.
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.65.2.1
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 65, 号 2, p. 1-13, 発行日 2017-09-30
著者版フラグ
値 publisher
URI
識別子 http://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol65
識別子タイプ URI
URI
識別子 http://hdl.handle.net/2237/27044
識別子タイプ HDL
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