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アイテム
「特定の同族会社役員報酬の損金不算入規定」に対する提言
https://doi.org/10.15085/00000100
https://doi.org/10.15085/000001003c4db748-2449-4508-8950-3eb74a4cb645
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004516010.pdf (571.5 kB)
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| アイテムタイプ | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||||||||||||||
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| 公開日 | 2006-03-20 | |||||||||||||||||
| タイトル | ||||||||||||||||||
| タイトル | 「特定の同族会社役員報酬の損金不算入規定」に対する提言 | |||||||||||||||||
| 言語 | ja | |||||||||||||||||
| タイトル | ||||||||||||||||||
| タイトル | The proposal of "the exclusion from charges against revenue regulation with specific family company executive salaries" | |||||||||||||||||
| 言語 | en | |||||||||||||||||
| 言語 | ||||||||||||||||||
| 言語 | jpn | |||||||||||||||||
| キーワード | ||||||||||||||||||
| 主題Scheme | Other | |||||||||||||||||
| 主題 | 税務調整｜留保金課税｜損益通算｜租税法律主義｜租税民主主義｜税制改正 | |||||||||||||||||
| キーワード | ||||||||||||||||||
| 言語 | en | |||||||||||||||||
| 主題Scheme | Other | |||||||||||||||||
| 主題 | adjustment for taxable income｜retained income tax｜aggregation of profit and loss｜principle of no taxation without law｜tax democracy｜tax reforms | |||||||||||||||||
| 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 | |||||||||||||||||
| ID登録 | ||||||||||||||||||
| ID登録 | 10.15085/00000100 | |||||||||||||||||
| ID登録タイプ | JaLC | |||||||||||||||||
| 雑誌書誌ID | ||||||||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||||||||
| 収録物識別子 | AA11345848 | |||||||||||||||||
| 雑誌書誌ID | ||||||||||||||||||
| 関連タイプ | isPartOf | |||||||||||||||||
| 識別子タイプ | ISSN | |||||||||||||||||
| 関連識別子 | 1344-607X | |||||||||||||||||
| 言語 | ja | |||||||||||||||||
| 関連名称 | 宮城大学事業構想学部紀要 | |||||||||||||||||
| 著者 |
宮崎, 篤彦
× 宮崎, 篤彦
× 坂本, 眞一郎
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| 著者所属(日) | ||||||||||||||||||
| 流通経済大学 | ||||||||||||||||||
| 著者所属(日) | ||||||||||||||||||
| 宮城大学事業構想学部事業計画学科 | ||||||||||||||||||
| 記事種別(日) | ||||||||||||||||||
| 内容記述タイプ | Other | |||||||||||||||||
| 内容記述 | 論文 | |||||||||||||||||
| 記事種別(英) | ||||||||||||||||||
| 内容記述タイプ | Other | |||||||||||||||||
| 内容記述 | Article | |||||||||||||||||
| 抄録(英) | ||||||||||||||||||
| 内容記述タイプ | Other | |||||||||||||||||
| 内容記述 | This paper is raising the issue about "the inclusion in charges against revenue limitation regulation with executive salaries in the family company" which was incorporated into 2006 tax reforms. There is a substituting side which depends on amount of tax's reducing by the reconsideration of "the retained income tax of the family company" in the background which this regulation was introduced into. It is an influence by the new corporation law to plan to enforce in May, 2006 to another. "The retained income tax of the family company" was preposterous for itself and was giving the hindrance which is important for a long time for the small businesses to continue. At the new corporation law, it was established to attempt "the facilitation of the entrepreneuring" and "the expansion of the category of business at the small sum capital the business" by which is possible and so on. However, in the tax reforms which receive this thing, the surface of the demerit had reflected strongly. As a result, it is uneasy, saying not becoming the factor to make entrepreneuring conation decline remarkably. This proposed amendment is the revision where a problem is left even if it thinks from the tax law ideally. As for it, the damage to give the small businesses, too, is tax reforms with the contents as big and moreover it denies the corporate status on the tax law. | |||||||||||||||||
| 書誌情報 |
ja : 宮城大学事業構想学部紀要 巻 8, p. 143-150 |
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| 内容記述タイプ | Other | |||||||||||||||||
| 内容記述 | 17 | |||||||||||||||||
| アクセション番号 | ||||||||||||||||||
| 内容記述タイプ | Other | |||||||||||||||||
| 内容記述 | KJ00004516010 | |||||||||||||||||
