| JaLCDOI | 10.18926/OER/55230 |
|---|---|
| Title Alternative | A Study of the Principle of Taxation on Actual Beneficiary in Japanese Income Tax Act : The meaning of Economic Substance Approach in Taxation |
| FullText URL | oer_049_1_023_039.pdf |
| Author | Morishita, Mikio| |
| Abstract | The purpose of this paper is to consider the meaning of "economic substance" in taxation. In Japanese Income Tax Act （Article 12）, where a person to whom the revenue is legally imputed is merely nominal and other person enjoys it, the tax shall be imposed on the person who actually enjoys the revenue. This is called "the Principle of taxation on Actual Beneficiary". But it is not always easy to determine the person who actually enjoys the revenue from assets or business. In such a case, there are two ways of thinking. The first is a way of thinking in which a valid private-law contract is considered more important than economic substance. The second is a way of thinking in which economic substance is considered more important than a private-law contract. This provision（ Article 12） was enacted in 1950＇s, but opinions are divided among scholars on this point and there is room for further consideration. This paper will be considered this subject from legal and economic viewpoints. |
| Publication Title | Okayama Economic Review |
| Published Date | 2017-07-03 |
| Volume | volume49 |
| Issue | issue1 |
| Start Page | 23 |
| End Page | 39 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2017 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120006313606 |
| JaLCDOI | 10.18926/OER/54900 |
|---|---|
| Title Alternative | The meaning of the Income Category System in Japanese Income Tax Act : Responding to the Changing Business Environment |
| FullText URL | oer_048_019_034.pdf |
| Author | Morishita, Mikio| |
| Publication Title | Okayama Economic Review |
| Published Date | 2017-03-06 |
| Volume | volume48 |
| Issue | issue3 |
| Start Page | 19 |
| End Page | 34 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2016 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120006026950 |
| JaLCDOI | 10.18926/OER/54704 |
|---|---|
| Title Alternative | Taxpayer in the Consumption Tax Act in Japan: The Relationship between the Consumption Tax System and Tax-Exemption for Small-scale Enterprises |
| FullText URL | oer_048_2_001_022.pdf |
| Author | Morishita, Mikio| |
| Publication Title | Okayama Economic Review |
| Published Date | 2016-11-10 |
| Volume | volume48 |
| Issue | issue2 |
| Start Page | 1 |
| End Page | 22 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2016 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120005898799 |
| JaLCDOI | 10.18926/OER/54473 |
|---|---|
| Title Alternative | Tax System and Corporate Accounting System in Japan: Generally Accepted Accounting Standards |
| FullText URL | oer_048_1_015_044.pdf |
| Author | Morishita, Mikio| |
| Publication Title | Okayama Economic Review |
| Published Date | 2016-07-15 |
| Volume | volume48 |
| Issue | issue1 |
| Start Page | 15 |
| End Page | 44 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2016 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120005822607 |
| JaLCDOI | 10.18926/OER/54162 |
|---|---|
| Title Alternative | Comparative Studies on Tax Law and Administrative Law in Japan |
| FullText URL | oer_047_3_097_122.pdf |
| Author | Morishita, Mikio| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2016-03-19 |
| Volume | volume47 |
| Issue | issue3 |
| Start Page | 97 |
| End Page | 122 |
| ISSN | 0386-3069 |
| language | Japanese |
| Copyright Holders | Copyright © 2016 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120005740500 |
