| Project/Area Number |
18K12638
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| Research Category |
Grant-in-Aid for Early-Career Scientists
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| Allocation Type | Multi-year Fund |
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| Review Section |
Basic Section 05020:Public law-related
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| Research Institution | Nagoya Keizai University |
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Principal Investigator |
Yokokura Asami 名古屋経済大学, 法学部, 准教授 (80782250)
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| Project Period (FY) |
2018-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2018: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
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| Keywords | 所得税法 / 費用控除 / 必要経費 / 家事費・家事関連費 / 所得税 / 費用 / 租税法 / 消費支出 / 勤労性所得 / 交際費 / フリンジ・ベネフィット |
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| Outline of Final Research Achievements |
How is the factor of consumption included in an expense considered when considering whether an expense can be deducted as a necessary expense? In this research, I investigated the provisions of the US Internal Revenue Code, paying attention to the cost of entertainment. With respect to entertainment expenses, not only were there more stringent relevance requirements due to the inclusion of consumption elements in expenditures, the burden of proof was imposed on the taxpayer, and deductions for a certain percentage of entertainment expenses were denied. Relevance requirements alone are not enough to remove consumption expenditure from the scope of necessary expenses, and appropriate criteria must be considered for each expense item.
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| Academic Significance and Societal Importance of the Research Achievements |
これまで、日本の所得税法における必要経費の範囲をめぐり、支出と事業活動との「直接の関連」が必要かということに焦点を当てた研究が行われていた。これに対して本研究は、必要経費の範囲を検討するにあたって支出に含まれる消費の要素に着目し、必要経費として控除される支出から消費支出を除外するためには、関連性の基準だけでは不十分であり、アメリカ法が採用していた立証責任に関するルールや控除額を一定割合に制限する規定などの仕組みを日本法にも導入する必要があるのではないかと考え、研究を行った。
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