書誌事項
- タイトル別名
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- The Beginning of Taxation on Depreciable Assets in Japan : In Relation to Revaluation of Assets as Mentioned in the Shoup Recommendation
- ワガクニ ノ コテイ シサンゼイ 「 ショウキャク シサン カゼイ 」 ノ セイリツ : シャウプ カンコク ニ オケル シサン サイヒョウカゼイ ト ノ カンレン デ
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説明
P(論文)
Fixed asset tax, which accounts for approximately 40% of local tax revenue in Japan, is taxation on lands, houses and depreciable assets. Taxation on lands had been debated a great deal since 1980, because the price of land had fluctuated so much. However, taxation on houses and depreciable assets had not been debated so much. In recent years this has caused an increasing number of people to question taxation on depreciable assets. It is a heavy burden on business enterprises in Japan. This paper attempts to determine why depreciable assets were taxed. The key factor is revaluation of assets, which is mentioned in the Shoup Recommendation of 1949.
収録刊行物
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- 大阪産業大学経済論集
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大阪産業大学経済論集 14 (2), 113-129, 2013-03
大東 : 大阪産業大学学会
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詳細情報 詳細情報について
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- CRID
- 1050001337445872640
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- NII論文ID
- 110009605835
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- NII書誌ID
- AA11394639
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- ISSN
- 13451448
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- NDL書誌ID
- 024833916
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- 本文言語コード
- ja
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- 資料種別
- departmental bulletin paper
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- データソース種別
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- IRDB
- NDL
- CiNii Articles