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Automated Clearinghouse Tax in framework of Clearing Retail Payment Arrangements

Research Project

Project/Area Number 13620030
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public law
Research InstitutionKeio University

Principal Investigator

KIMURA Konosuke  Keio University, INSTITUTION Keio University, DEPARTMENT Faculty of Law, TITLE OF POSITION Professor (60051885)

Co-Investigator(Kenkyū-buntansha) YOSHIMURA Norihisa  Keio University, Faculty of Law, Associate Professor (80230811)
NISHIYAMA Yumi  Tokai University, Faculty of law, Associate Professor (20296221)
Project Period (FY) 2001 – 2002
Project Status Completed (Fiscal Year 2002)
Budget Amount *help
¥3,400,000 (Direct Cost: ¥3,400,000)
Fiscal Year 2002: ¥1,600,000 (Direct Cost: ¥1,600,000)
Fiscal Year 2001: ¥1,800,000 (Direct Cost: ¥1,800,000)
KeywordsElectronic commerce transactions / Electronic clearinghouse / Consumption-type impersonal income tax / Clearing retail payment system / international tax law / allocation rules of the revenue / Automated Clearinghouse Tax (ATC) / consumption tax / 租税法 / サイバースペース / 電子納税申告
Research Abstract

Prof. Kimura propose the Automated Clearinghouse Tax (ACT) in framework of clearing retail payment system. The income spent in electronic commerce transactions should be to subject ACT, which would link up with the existing consumption tax. ACT is characterized as the consumption-type income tax, and hence ACT should trigger the income spent by B2C electronic transaction instead of B2B e-commerce. Moreover, qualified automated clearing houses (ACHs) may access to the relevant information about the billing address, the real name, domain name, bank account, consumption-location and residence of end-consumers, the amount of income spent in electronic commerce transactions, name and location remote sellers as well, if the legislative would allow to disclosure the relevant information, considering the unexpected development of technology.. I propose to amend a set of the provisions concerning allocation the revenue of the ACT to both countries of the residence and consumption respectably. I … More t is not necessary any more to discuss the permanent establishment for the electronic remote sellers. The location of ACHs is a connecting point to the tax jurisdiction. Apportional formula should be established for the purpose of allocation of the ACT to the relevant countries. I believe ACT model is feasible and fair without difficulties. ACT model would be able to stop the tax erosion from e-commerce.
My ACT model is distinguished from the online clearinghouse tax proposed by Prof. Cockfield (Canada). He will establish the independent institutions for collecting tax, which are not necessary from my stand... However, we employ the electronic clearinghouse and retail clearing payment system, and the computer software for taxation... He is a dominant member of our research group. His contribution is appreciated very well. Prof. McNulty (USA) reported "Traditional United States international income taxation and the stress points created by emerging electronic commerce." Moreover, Prof. Hey (Germany) explained :"the application of the OECD Model Treaty to E-commerce transactions" from German view, Furthermore, Dr. Pinkernell (Germany) reported "application of the E.U. Value Added Tax to e-commerce transactions" from German perspective. Last, but not at least, it is proud to list up Articles written by all of our members in English. Less

Report

(3 results)
  • 2002 Annual Research Report   Final Research Report Summary
  • 2001 Annual Research Report
  • Research Products

    (7 results)

All Other

All Publications (7 results)

  • [Publications] John K.McNulty: "Traditional United States International Income Taxation And the Stress Points Created By Emerging Electronic Commerce"口頭発表「バークレイ校・慶應大学学術交流国際租税法セミナー」平成14年6月6・7日.

    • Related Report
      2002 Annual Research Report
  • [Publications] 吉村典久: "所得税法の基本原則と電子商取引"口頭発表「バークレイ校・慶應大学学術交流国際租税法セミナー」平成14年6月6・7日.

    • Related Report
      2002 Annual Research Report
  • [Publications] 西山由美: "電子商取引における消費課税の中立性原則-e-Qualityをめざして-"口頭発表「バークレイ校・慶應大学学術交流国際租税法セミナー」平成14年6月6・7日.

    • Related Report
      2002 Annual Research Report
  • [Publications] 渡辺徹也: "電子商取引に関する課税上の基本原則"口頭発表「バークレイ校・慶應大学学術交流国際租税法セミナー」平成14年6月6・7日.

    • Related Report
      2002 Annual Research Report
  • [Publications] 木村弘之亮: "電子金融取引課税に係る小口取引決済と中央取引決済:電子決済税との関連において"口頭発表「バークレイ校・慶應大学学術交流国際租税法セミナー」平成14年6月6・7日.

    • Related Report
      2002 Annual Research Report
  • [Publications] Arthur J.Cockfield: "Information Economics and Digital Taxation : Challenges to Traditional Tax Laws and Principles"口頭発表「バークレイ校・慶應大学学術交流国際租税法セミナー」平成14年6月6・7日.

    • Related Report
      2002 Annual Research Report
  • [Publications] 岩崎政明: "電子金融取引にかかる所得課税ルールの提案"口頭発表「バークレイ校・慶應大学学術交流国際租税法セミナー」平成14年6月6・7日.

    • Related Report
      2002 Annual Research Report

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Published: 2001-04-01   Modified: 2016-04-21  

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