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.