[論文]保証債務を履行するための資産の譲渡に関する所得税法上の特例について

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  • ホショウ サイム オ リコウ スル タメ ノ シサン ノ ジョウト ニ カンスル ショトクゼイホウ ジョウ ノ トクレイ ニ ツイテ
  • In the Special Prescription of the Income Tax Law to Implement Suretyship Obligations in the case of Selling the Property

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When we sell the property, capital gain occurs. However, there is the special law in the surety. If the obligor does not repay obligee requests it of the surety. Surety sells the property, to pay to the obligee. Next, right of indemnity to the obligor occurs. But it is not able to pay it if the obligor does not have repayment ability. It assumed that he is not able to implement right of indemnity. It assumed that the money that sold the property does not enter, if he is not able to implement right of indemnity. But the tax occurs. It is the income tax law 64 article 2 clause to solve this problem. I am studying the judicial precedent about this law.

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