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 日本語
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|
Abstract Alternative 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.
Publication Title Okayama Economic Review
Published Date 2017-03-06
Volume volume48
Issue issue3
Start Page 19
End Page 34
ISSN 0386-3069
language 日本語
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 日本語
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 日本語
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 日本語
Copyright Holders Copyright © 2016 岡山大学経済学会
File Version publisher
NAID 120005740500