| Project/Area Number |
15K16917
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Public law
|
|---|
| Research Institution | Ministry of Finance, Policy Research Institute (2016-2017)
The University of Tokyo (2015) |
|---|
Principal Investigator |
Fujioka Yuji 財務省財務総合政策研究所(総務研究部), 研究部, 研究官 (40632237)
|
|---|
| Project Period (FY) |
2015-04-01 – 2018-03-31
|
| Project Status |
Completed (Fiscal Year 2017)
|
| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2016: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
|
|---|
| Keywords | 貨幣 / 通貨 / 金銭 / 所得課税 / 為替差損益に対する課税 / 租税法 / 為替差損益 |
|---|
| Outline of Final Research Achievements |
In income tax, taxpayer's income and tax liability are measured and determined in domestic currency. It is important, however, that the value money changes, for example, due to the inflation. Moreover, one's currency deprecates and appreciates against other currencies. This project argues that income tax has to consider the changes in the value of money and think whether to tax them. It also argues that further examination on the relationship between tax law and monetary system is necessary.
|
