| Author | Mankura, Mitsumasa| Noda, Yasuko| Mori, Akitane| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Oh, Hidemasa| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Ichiba, Shingo| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Miyasou, Hideaki| Iwakawa, Kazuhide| Inagaki, Masaru| Kimura, Yuuji| Nishie, Manabu| Hamano, Ryousuke| Tokunaga, Naoyuki| Tunemitsu, Yousuke| Otsuka, Shinya| Iwagaki, Hiromi| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Hamano, Ryosuke| Inagaki, Masaru| Kimura, Yuuji| Isoda, Kenta| Kitada, Koji| Nishie, Manabu| Nomura, Nagahisa| Tokunaga, Naoyuki| Takahashi, Kenji| Miyasou, Hideaki| Tsunemitsu, Yosuke| Ohtsuka, Shinya| Miyoshi, Kazuya| Iwakawa, Kazuhide| Takahashi, Masahiko| Iwagaki, Hiromi| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Shinoura, Susumu| Yagi, Takahito| Sadamori, Hiroshi| Matsuda, Hiroaki| Umeda, Yuzo| Yoshida, Ryuichi| Satoh, Daisuke| Utsumi, Masashi| Yokomichi, Naosuke| Kuise, Takashi| Fujiwara, Toshiyoshi| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Kataoka, Hitomi U| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Nishizaki, Masahiko| Fujiwara, Yasuhiro| Chouda, Yasuhiro| Kanazawa, Takashi| Ninomiya, Motoki| Fujiwara, Toshiyoshi| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Tanaka, Hiroyuki| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Nakamura, Kazufumi| Ito, Hiroshi| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Tanimoto, Yasushi| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Kitagawa, Kohei| Matsunaga, Hisashi| Sendo, Toshiaki| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Yamashita, Nobuko| |
|---|---|
| Published Date | 2012-04-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume124 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Kitamatsu, Mizuki| Sisido, Masahiko| |
|---|---|
| Published Date | 2011-04-28 |
| Publication Title | MedChemComm |
| Volume | volume2 |
| Issue | issue7 |
| Content Type | Journal Article |
| Author | Hirata, Kazuhiko| Syu, U| |
|---|---|
| Published Date | 1999-01 |
| Publication Title | Mathematical Journal of Okayama University |
| Volume | volume41 |
| Issue | issue1 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/mjou/48173 |
| Author | Sekiguchi, Katsusuke| |
|---|---|
| Published Date | 1999-01 |
| Publication Title | Mathematical Journal of Okayama University |
| Volume | volume41 |
| Issue | issue1 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/mjou/48174 |
| Author | Latif, R. M.| |
|---|---|
| Published Date | 1999-01 |
| Publication Title | Mathematical Journal of Okayama University |
| Volume | volume41 |
| Issue | issue1 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/mjou/48175 |
| Author | Tian, Yongge| |
|---|---|
| Published Date | 1999-01 |
| Publication Title | Mathematical Journal of Okayama University |
| Volume | volume41 |
| Issue | issue1 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/mjou/48176 |
| JaLCDOI | 10.18926/OER/48230 |
|---|---|
| Title Alternative | An analysis on economic rationality of legal contracts in the tax avoidance cases |
| FullText URL | oer_043_4_001_013.pdf.pdf |
| Author | Kobayashi, Hiroaki| |
| Abstract | As the tax agency had aggressively examined and determined the suspected tax avoidance schemes, several litigations were sued by the taxpayers. The tax agency has justified its tax assessments based on the‘restructured contract approach in private law’, however, the court has not always judged favorable decisions. The main purpose of this article is to reconsider the economic rationality of tax avoidance scheme from a viewpoint of the possibility of earning a sufficient pre-tax profit. To clarify this purpose, I introduce the two major cases for tax avoidance litigation, the Film-lease case where the agency finally won and the Aircraft-lease case where the agency lost. Through the contrast of these cases, I would mention how the tax reduction effects were created in the schemes and whether the economic substances of these lease business activities can be recognized without the tax reduction effects. I would finally suggest how the tax agency would conduct tax examinations against the tax avoidance schemes. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2012-03-15 |
| Volume | volume43 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 13 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2012 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019234829 |
| JaLCDOI | 10.18926/OER/48231 |
|---|---|
| Title Alternative | Postal Services Administration Controversies in Japan Regarded as a Doctrinal History（Ⅲ）：An Evaluation from a viewpoint of international comparisons |
| FullText URL | oer_043_4_015_049.pdf.pdf |
| Author | Nishigaki, Narunto| |
| Abstract | The purpose of this paper is to re-evaluate the four positions of the postal administration disputes discussed in our previous papers, which can be regarded as political positions peculiar to Japan in a global viewpoint based on precedence researches of the international comparisons about postal reforms in several countries, such as Germany, UK and New Zealand, and on international comparison analysis original with this paper. After the work above, we will also re-evaluate“ The Postal Service Privatization Law”（ passed in the time of Koizumi Administration） and“ The Postal Reform Bills”（ under parliamentary discussion when this paper was written） each other. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2012-03-15 |
| Volume | volume43 |
| Issue | issue4 |
| Start Page | 15 |
| End Page | 49 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | Japanese |
| Copyright Holders | Copyright © 2012 岡山大学経済学会 |
| File Version | publisher |
| NAID | 40019234857 |
