A Few Considerations about “Self-Consumption” under the Income Tax Law

IR

Bibliographic Information

Other Title
  • 所得税法上の「自家消費」を巡る若干の考察
  • ショトクゼイホウジョウノジカショウヒヲメグルジャッカンノコウサツ

Description

When a sole proprietor consumes the inventory of his or her shop, the amount equivalent to the sales price must be recorded as income, under the Income Tax Act. The theory behind the treatment of self-consumption, however, is not sufficiently clear. For example, if a relative eats bread from a bakery run by a sole proprietor, should that be considered equivalent to the sole proprietor’s own consumption? Many commentators contend that self-consumption extends to any portion consumed by the proprietor’s family. This article considers interpretations of Article 39 of the Income Tax Act in hopes of achieving consistency.

Journal

  • Chuo Law Journal

    Chuo Law Journal 19 (1), 41-64, 2022-06-30

    中央ロー・ジャーナル編集委員会

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