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企業集団税制の理論と制度 ー企業グループに関する基礎概念からの考察ー
https://stars.repo.nii.ac.jp/records/2000520
https://stars.repo.nii.ac.jp/records/2000520700d8cc1-77a4-4cc7-b22a-11e2ff09902f
名前 / ファイル | ライセンス | アクション |
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金光先生.pdf (301 KB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
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公開日 | 2023-08-21 | |||||||
タイトル | ||||||||
言語 | ja | |||||||
タイトル | 企業集団税制の理論と制度 ー企業グループに関する基礎概念からの考察ー | |||||||
言語 | ||||||||
言語 | jpn | |||||||
キーワード | ||||||||
言語 | ja | |||||||
主題 | 企業組織再編税制, 連結納税制度, グループ法人税制, 単一実体概念, 個別実体概念 | |||||||
資源タイプ | ||||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
資源タイプ | departmental bulletin paper | |||||||
著者 |
金光明雄
× 金光明雄
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抄録 | ||||||||
内容記述タイプ | Abstract | |||||||
内容記述 | In order to survive intensifying competition, modern companies employ various types of corporate reorganization, such as mergers and splits, to form new corporate groups and operate as single entities. Such efforts have led to significant changes in the Japanese corporate tax regime- for example, the introduction of a corporate reorganization taxation system in 2001, a consolidated tax filing system in 2002 and a group taxation regime in 2010. This paper discusses the characteristics and problems of corporate reorganization taxation, consolidated tax filing and group taxation systems, from the perspective of entity concept. These systems address corporate reorganization and subsequent group operation-which means, broadly speaking, that the systems are corporate group taxational in nature. According to this interpretation, the corporate reorganization taxation, consolidated tax filing and group taxation systems should be mutually consistent |
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言語 | en | |||||||
書誌情報 |
ja : 桃山学院大学総合研究所紀要 巻 37, 号 1, p. 23-39 |
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出版者 | ||||||||
言語 | ja | |||||||
出版者 | 桃山学院大学総合研究所 | |||||||
ISSN | ||||||||
収録物識別子タイプ | ISSN | |||||||
収録物識別子 | 1346048X | |||||||
書誌レコードID | ||||||||
収録物識別子タイプ | NCID | |||||||
収録物識別子 | AA11337282 |