2 0 0 0 OA 〈論文・報告〉宗教法人が営む収益事業についての税法上の問題点
- 著者
- 中牟田 智朗
- 出版者
- 近畿大学産業理工学部
- 雑誌
- かやのもり:近畿大学産業理工学部研究報告 = Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University (ISSN:13495801)
- 巻号頁・発行日
- no.27, pp.12-18, 2017-12-15
The corporation profit tax doesn’t tax the religious corporation as a principle. It’s when profit business was managed, that the religious corporation taxes. There are various views about this profit business. I’d like to understand what profit business is by seeing a precedent. It’s easiest to understand that profit business checks the precedent. When understanding profit business, the problem of religious corporation taxation can be settled. This paper treats a religious corporation, but the corporation profit tax is analyzed in the center. It’s expected that a religious corporation is able to understand.
1 0 0 0 OA 〈論文〉消費税法上の対価性について
- 著者
- 中牟田 智朗
- 出版者
- 近畿大学産業理工学部
- 雑誌
- かやのもり:近畿大学産業理工学部研究報告 = Reports of School of Humanity-Oriented Science and Engineering, Kinki University (ISSN:13495801)
- 巻号頁・発行日
- vol.17, pp.59-66, 2012-12-01
[Abstract] A consumption tax begins, and it is 25 years. It is stocking tax credit to be important with a consumption tax. In Japan, it is not invoice procedure. Because it is not an invoice, stocking tax credit is not accurate. Because it is not an invoice, I depend on the judgment of the person. In the EC countries, it is an invoice for some time all the time. In this article, I study the judgment of the court about the stocking tax credit. I will discuss how to deal with the issue.