<論文>所得税法第56条にいう「生計を一にする」親族の判断基準について

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  • ショトクゼイホウ ダイ56ジョウ ニ イウ セイケイ オ イチ ニ スル シンゾク ノ ハンダン キジュン ニ ツイテ
  • A study on the concept about "living same" in Japanese income tax law

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[Abstruct] In the Japanese income tax law it is forbidden the tax payer to pay for the labor of his family. The law was established at the time of Reporting on Japanese Taxation by the Shoup Mission, 1949. But as a long time passes, the law is not surely suitable now. The purpose of this study is examining this problem. I will try to examine some judicial precedents.

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