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

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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.