消費税法上の仕入税額控除の意義―転用不動産に係る課税仕入れの用途区分を巡る事例を素材として―

機関リポジトリ Web Site

書誌事項

タイトル別名
  • Significance of Tax Credit for Purchases under the Consumption Tax Law: The Taxable Purchases of Converted Real Estate
  • ショウヒゼイホウ ジョウ ノ シイレゼイガク コウジョ ノ イギ : テンヨウ フドウサン ニ カカル カゼイ シイレ ノ ヨウト クブン オ メグル ジレイ オ ソザイ ト シテ

この論文をさがす

説明

With the start of the invoice system under the Consumption Tax Law, the nature of the consumption tax system is being questioned once again. What is the meaning of the ex ante deduction in Japan's consumption tax law is also an important issue to be discussed at the same time. This paper examines this issue using the AD Works case as a case involving the use classification of taxable purchases related to converted real estate. The individualized method for tax credits for purchases, which is the main issue to be discussed in this case, is to classify taxable purchases made by a business in Japan during the relevant taxable period into three categories: (1) those required only for the transfer of taxable assets, (2) those required only for the transfer of other assets, and (3) those required in common for both the transfer of taxable assets and the transfer of other assets. In this case, there is a dispute as to whether the subject purchases fall under (1) taxable purchases as claimed by the taxpayer or (3) common taxable purchases as claimed by the government. 　This case can be discussed from the perspective of whether the emphasis should be placed on literal or purposive interpretation, and it may be understood as a case in which too much emphasis on literal interpretation has resulted in the loss of the original meaning of the ex ante deduction. These issues are unavoidable in reconsidering the significance of the credit for purchase tax.

収録刊行物

キーワード

詳細情報 詳細情報について

問題の指摘

ページトップへ