| Budget Amount *help |
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Outline of Final Research Achievements |
By urging the easing of regulations in the Insurance Business Act 2014, it is easier for Japanese insurance companies to reorganize and operate internationally. Insurance companies cannot deduct their input tax fully for the purpose of consumption tax because insurance transactions include two aspects of taxable or non-taxable transactions. It is a fundamental issue of consumption tax and becomes a more and more serious problem for the international business development of insurance industries.
How should we address the issue? In order to address the issue, some EU member countries have introduced a special tax system, so-called ‘Grouping’ and ‘Cost sharing’ for the purpose of tax. Therefore, I compare the Japanese tax system with those of the EU countries. I visited some EU countries to research their tax systems and have reported my survey results to some tax law study groups. This year (2018) I will publish articles based on these results.
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