| ID | 54900 |
| JaLCDOI | |
| Sort Key | 3
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| Title Alternative | The meaning of the Income Category System in Japanese Income Tax Act : Responding to the Changing Business Environment
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| FullText URL | |
| Author |
Morishita, Mikio
Graduate School of Humanities and Social Sciences, Okayama University
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| 抄録（別言語） | The purpose of this paper is to consider the meaning of existence of Japanese Income Category System in Income Tax Act in recent years.
The Japanese national tax system is based on the principle that“ Income” should be taxed. And taxable income of individuals is divided into some categories based on “Earning Capacity”. The amount of each of the categories of income is computed, and they are aggregated as“ Ordinary Income Amounts".
This system was enacted in 1950's, so there is the separation of the taxation theory from the present business situations, and not always suitable.
We should recognize the importance of responding to the changing business environment surrounding individuals' economic activities.
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| Note | 論説 (Articles)
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| Publication Title |
Okayama Economic Review
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| Published Date | 2017-03-06
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| Volume | volume48
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| Issue | issue3
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| Publisher | 岡山大学経済学会
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| Publisher Alternative | The Economic Association of Okayama University
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| Start Page | 19
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| End Page | 34
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| ISSN | 0386-3069
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| NCID | AN00032897
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| Content Type |
Journal Article
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| OAI-PMH Set |
岡山大学
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| language |
Japanese
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| Copyright Holders | Copyright © 2016 岡山大学経済学会
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| File Version | publisher
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| NAID | |
| Eprints Journal Name | oer
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