所得税法における所得分類の現代的意義 : 20世紀型所得分類課税方式の課題

• 森下 幹夫

書誌事項

タイトル別名

• The meaning of the Income Category System in Japanese Income Tax Act : Responding to the Changing Business Environment
• ショトクゼイホウ ニ オケル ショトク ブンルイ ノ ゲンダイテキ イギ : 20セイキガタ ショトク ブンルイ カゼイ ホウシキ ノ カダイ

抄録

The purpose of this paper is to consider the meaning of existence of Japanese Income Category System in Income Tax Act in recent years. 　The Japanese national tax system is based on the principle that“ Income” should be taxed. And taxable income of individuals is divided into some categories based on “Earning Capacity”. The amount of each of the categories of income is computed, and they are aggregated as“ Ordinary Income Amounts". 　This system was enacted in 1950's, so there is the separation of the taxation theory from the present business situations, and not always suitable. 　We should recognize the importance of responding to the changing business environment surrounding individuals' economic activities.

収録刊行物

• 岡山大学経済学会雑誌

  岡山大学経済学会雑誌 48 (3), 19-34, 2017-03-06

  岡山大学経済学会

詳細情報

• CRID: 1390009224819296000
• NII論文ID: 120006026950
• NII書誌ID: AN00032897
• ISSN: 03863069
• DOI: 10.18926/oer/54900
• NDL書誌ID: 028057928
• Web Site: https://ousar.lib.okayama-u.ac.jp/54900
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I028057928
• 本文言語コード: ja
• データソース種別:
  • JaLC
  • IRDB
  • NDL
  • CiNii Articles