| Project/Area Number |
26380041
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Waseda University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 法人税法 / 自己株式の取得 / 配当課税 / 資本金等の額 / 外形標準課税 / 出資 / 非課税 / 資本等取引 / 議決権 / 配当 / 株主 / 自己株式 / 会社法 / 租税回避 / インセンティブ報酬 / みなし配当 / 役員給与 / 損金算入 / 損金算入制限 / 欠損金 / 自己株式の取得価額 / 株式移転 / ToSTNeT-3 |
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| Outline of Final Research Achievements |
This study focuses on the recently occurring taxation problem related to the acquisition of treasury shares (stock redemption), rather, it examined from the perspective of legislation theory (not construction). That is, the problem of taxation on the shareholders' side, ②the problem of taxation on the corporation side, and ③problem in Size-based Business Tax.
Concluding each conclusion very briefly, ①We should introduce a provision that treats pro-rata stock redemption as dividend, ②We should abolish Article 8 (1)-1 of the Corporate Tax Act Enforcement Ordinance, and according to it, Article 119 (1)-10 should be revised, ③ Regarding the Local Size-based Business Tax, new provision should be enacted so that the “Amount of Capital etc.” is not unfairly reduced by redemption through the market.
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