法人の価値向上を目的とした諸行動に対応する課税ルールのあり方についての多角的検討

• Project/Area Number: 25K04763
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Waseda University
• Principal Investigator: 渡辺 徹也 早稲田大学, 法学学術院, 教授 (10273393)
• Project Period (FY): 2025-04-01 – 2030-03-31
• Project Status: Adopted (Fiscal Year 2025)
• Budget Amount: ¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000); Fiscal Year 2029: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2028: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2027: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2026: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2025: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)