@article{oai:stars.repo.nii.ac.jp:02000520,
 author = {金光明雄},
 issue = {1},
 journal = {桃山学院大学総合研究所紀要},
 month = {2011-07-29, 2023-08-21},
 note = {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},
 pages = {23--39},
 title = {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},
 volume = {37},
 year = {}
}