書誌事項
- タイトル別名
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- Legal Nature of Applications for Approval of Blue Tax Returns
- アオイロシンコク ノ ショウニン シンセイ ノ ホウテキ セイシツロン
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説明
This article first demonstrates that the filing of a “blue return” is an exceptional measure (I) and then describes the purpose of the blue return approval application system (II). Approval is neither mechanical nor automatic. However, applicants can expect to be protected from negligence by the head of the tax office. The article then explains how Article 127 of the Corporate Tax Law is handled along with administrative guidelines regarding revocation of approval for blue returns (III). Ultimately, revocation is done when a person does not meet the requirements for blue return filing. The article shows that (1) denial of an application for approval of a blue return by a person who has filed after the due date for two consecutive fiscal years is likely, and (2) even if approval is granted, the chances of subsequent revocation are high.
収録刊行物
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- 中央ロー・ジャーナル
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中央ロー・ジャーナル 19 (3), 3-24, 2022-12-20
中央ロー・ジャーナル編集委員会
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キーワード
詳細情報 詳細情報について
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- CRID
- 1050860996698943360
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- NII書誌ID
- AA11990872
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- ISSN
- 13496239
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- NDL書誌ID
- 032641347
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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