JaLCDOI 10.18926/48334
タイトル(別表記) A Study on the Criteria for Judgments in Tax Avoidance Litigations
フルテキストURL snae_009_021_038.pdf
著者 小林 裕明|
出版物タイトル 北東アジア経済研究
発行日 2012-03-26
9巻
開始ページ 21
終了ページ 38
ISSN 1880-8476
言語 Japanese
著作権者 岡山大学大学院社会文化科学研究科
論文のバージョン publisher
NAID 40019298080
JaLCDOI 10.18926/OER/48230
タイトル(別表記) An analysis on economic rationality of legal contracts in the tax avoidance cases
フルテキストURL oer_043_4_001_013.pdf.pdf
著者 小林 裕明|
抄録 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.
出版物タイトル 岡山大学経済学会雑誌
発行日 2012-03-15
43巻
4号
開始ページ 1
終了ページ 13
ISSN 0386-3069
言語 Japanese
著作権者 Copyright © 2012 岡山大学経済学会
論文のバージョン publisher
NAID 40019234829
JaLCDOI 10.18926/OER/47296
タイトル(別表記) A study on the conflict and intertwine of the accounting standards and the tax law in asset losses
フルテキストURL oer_043_3_001_013.pdf
著者 小林 裕明|
抄録 This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical or monetary damage for the special loss deduction unless potential nonrecognized losses may be deducted under the accounting standards from the viewpoint of disclosure for asset fair values. This loss deduction rule is derived from the foreseeability and legal stability in calculation of taxable income. This paper secondly explains the content and legislative context of the recent amendments in the depreciation system and allowance expenses. Some allowance systems has been repealed in order to enlarge the tax base and increase the tax revenue, however, the accelerated depreciation, newly introduced system in the recent corporate tax reform, brought a broad accrual expense, where it caused an opposite result to the tax base. I would rather mention the background of the past tax reforms and suggest the range of estimated accrual expenses should be more broadened. Finally, this paper would clarify the contemporary signification in the loss deduction rule. ASBJ has issued the cumulative accounting standards for the global convergence, and is now required the final decision for the IFRS adoption. It would likely be said that harmonization between the accounting and tax enforcement would be continuously pursed through this convergence process. The loss deduction rule would have a vital role in the fair value measurement in tax accounting, where tax income and each tax item on a balance sheet are measured by an index with high accuracy and legal settlement.
出版物タイトル 岡山大学経済学会雑誌
発行日 2011-12-01
43巻
3号
開始ページ 1
終了ページ 13
ISSN 0386-3069
言語 Japanese
著作権者 Copyright © 2011 岡山大学経済学会
論文のバージョン publisher
NAID 40019162496
著者 小林 裕明|
発行日 2011-03-25
出版物タイトル 岡山大学大学院社会文化科学研究科紀要
31巻
資料タイプ 紀要論文
著者 小林 裕明|
発行日 2010-12-25
出版物タイトル 岡山大学経済学会雑誌
42巻
3号
資料タイプ 学術雑誌論文