共有物分割登記に係る登録免許税

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タイトル別名
  • Registration and License Tax Related to Registration of Division of Commons
  • キョウユウブツ ブンカツ トウキ ニ カカル トウロク メンキョゼイ

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説明

If the requirements set forth in Article 9 of the Enforcement Decree delegated by Article 9 of the Registration and License Tax Act are not satisfied, even though 4/1000 of Appendix 1 is applied, 20/1000 will be applied as an exception. There is a question of tax legalism as to whether Article 20 of the Registration and License Tax Act is delegated by the Act to set the tax base. Specifically, there are three problems. (1) How should we understand the legal nature of Article 20 of the Registration and License Tax Law? (2) Isn't the same article a blank mandate? (3) From the viewpoint of tax legalism, is it permissible to add a requirement to narrow the application of the reduced tax rate by cabinet order? This study examines these points.

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