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.