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

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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.