start-ver=1.4
cd-journal=joma
no-vol=49
cd-vols=
no-issue=1
article-no=
start-page=23
end-page=39
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2017
dt-pub=20170703
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=A Study of the Principle of Taxation on Actual Beneficiary in Japanese Income Tax Act : The meaning of Economic Substance Approach in Taxation
kn-title=「実質所得者課税の原則」に関する一考察 : 所得の人的帰属認定における経済的アプローチの意義
en-subtitle=
kn-subtitle=
en-abstract=
kn-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.
en-copyright=
kn-copyright=

en-aut-name=MorishitaMikio
en-aut-sei=Morishita
en-aut-mei=Mikio
kn-aut-name=森下幹夫
kn-aut-sei=森下
kn-aut-mei=幹夫
aut-affil-num=1
ORCID=

affil-num=1
en-affil=Graduate School of Humanities and Social Sciences, Okayama University
kn-affil=岡山大学大学院社会文化科学研究科
END

start-ver=1.4
cd-journal=joma
no-vol=48
cd-vols=
no-issue=3
article-no=
start-page=19
end-page=34
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2017
dt-pub=20170306
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=The meaning of the Income Category System in Japanese Income Tax Act : Responding to the Changing Business Environment
kn-title=所得税法における所得分類の現代的意義 : 20世紀型所得分類課税方式の課題
en-subtitle=
kn-subtitle=
en-abstract=  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.
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=MorishitaMikio
en-aut-sei=Morishita
en-aut-mei=Mikio
kn-aut-name=森下幹夫
kn-aut-sei=森下
kn-aut-mei=幹夫
aut-affil-num=1
ORCID=

affil-num=1
en-affil=Graduate School of Humanities and Social Sciences, Okayama University
kn-affil=岡山大学社会文化科学研究科
END

start-ver=1.4
cd-journal=joma
no-vol=48
cd-vols=
no-issue=2
article-no=
start-page=1
end-page=22
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2016
dt-pub=20161110
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Taxpayer in the Consumption Tax Act in Japan: The Relationship between the Consumption Tax System and Tax-Exemption for Small-scale Enterprises
kn-title=消費税法における納税義務者に関する一考察 ―免税事業者の法的位置づけの視点から―
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=MorishitaMikio
en-aut-sei=Morishita
en-aut-mei=Mikio
kn-aut-name=森下幹夫
kn-aut-sei=森下
kn-aut-mei=幹夫
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学
END

start-ver=1.4
cd-journal=joma
no-vol=48
cd-vols=
no-issue=1
article-no=
start-page=15
end-page=44
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2016
dt-pub=20160715
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Tax System and Corporate Accounting System in Japan: Generally Accepted Accounting Standards
kn-title=法人税法22条４項の公正処理基準の現代的意義 ―企業会計制度との関係性の視点から―
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=MorishitaMikio
en-aut-sei=Morishita
en-aut-mei=Mikio
kn-aut-name=森下幹夫
kn-aut-sei=森下
kn-aut-mei=幹夫
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学社会文化科学研究科
END

start-ver=1.4
cd-journal=joma
no-vol=47
cd-vols=
no-issue=3
article-no=
start-page=97
end-page=122
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2016
dt-pub=20160319
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Comparative Studies on Tax Law and Administrative Law in Japan
kn-title=我が国における「法律による行政の原理」と「租税法律主義」の相克 ―租税法に係る文書回答制度の現代的意義と可能性―
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=MorishitaMikio
en-aut-sei=Morishita
en-aut-mei=Mikio
kn-aut-name=森下幹夫
kn-aut-sei=森下
kn-aut-mei=幹夫
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学
END