- 著者
-
小林 伸幸
- 出版者
- 公益社団法人 日本不動産学会
- 雑誌
- 日本不動産学会誌 (ISSN:09113576)
- 巻号頁・発行日
- vol.31, no.4, pp.129-138, 2018-03-26 (Released:2019-03-26)
- 参考文献数
- 29
- 被引用文献数
-
1
When an incorporated educational institution acquires real estate to establish a school, real estate acquisition tax is tax exemption. There are two interpretations of this tax exemption requirements. One is interpretation that acquisition of real estate to establish a school is a tax exemption requirement. The other is interpretation that the establishment of a school is a tax exemption requirement. This paper discusses this tax exemption requirements, accreditation standards of this tax exemption requirements, and limited interpretation of this tax exemption requirements.