★ ★
 
ホーム    マイ・リポジトリ        English    新潟県大学図書館協議会    ご意見  

新潟県地域共同リポジトリ >
事業創造大学院大学 >
20 紀要 = Departmental Bulletin Paper >
01 事業創造大学院大学紀要 >

 

登録ファイル

ファイル 記述 サイズフォーマット
01suzuki.pdf563KbAdobe PDF
タイトル :Qualification as Interest Income on Japanese Income Taxation : An introductory inquiry into Income Taxation on “Foreign” Interest
著者 :SUZUKI Yuya
公開者・出版者 :事業創造大学院大学
刊行年月 :2017-4-30
掲載誌名 :事業創造大学院大学紀要
巻 :8
号 :1
開始ページ :1
終了ページ :11
ISSN :2185‐4769
抄録 :Japanese taxation on Interest Income heavily relies on withholding system in the hands of payer. This operates only when that payment is done within Japan. Along with globalization people are heading for financial institutions which exist outside Japan. Here withholding will not work both for the current provision of Japanese Tax Act and for the principle of taxing jurisdiction. Instead self assessment is needed here. Main problem is how to characterize certain payments in connection with such foreign institutions. As one area of international taxation we will struggle with this issue. In other words the question is how to interpret Japanese Income Tax Act in connection with “foreign”situation, especially “interest on deposits and savings” and “banks and other financial institutions”, both of which really locate in Japanese Income Tax Act and relevant order for enforcement. By an introductory inquiry below legal approach cannot solve problem because of complexity of current financial transaction. Conversely certain mixture of legal and economical is appropriate. First step is to interpret Japanese Tax Law within Japanese legal system. Second is to understand relevant contracts in accordance with conflict of law. On economic one there should be some limitation in connection with Interest Income. That may be whether or not solicitation was in public, relevant transactions continued recurrently and whole pictures were drawn in accordance with formalized covenants. Concrete degree of each element should be considered by next jurisprudences.
キーワード :Interest Income
Income Taxation
financial transaction
conflict of law
international taxation
資料種別 :Departmental Bulletin Paper
言語 :eng
URI :http://hdl.handle.net/10623/71048
出現コレクション:01 事業創造大学院大学紀要

引用の際は次の識別子を使用してください http://hdl.handle.net/10623/71048

・学術リポジトリに登録されている研究成果の著作権は,著者,出版社(学協会)などが有します。

・学術雑誌に掲載された論文等は,発行された誌面とはレイアウトの相違や文言の違いなどがあり得ます。

・表示・ダウンロードした研究成果は,著作権法に規定されている私的使用,引用等の範囲内で利用してください。