2017 Fiscal Year Final Research Report
Tax Law and Money: Taxation on Foreign Exchange Gains and Losses
| Project/Area Number |
15K16917
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Ministry of Finance, Policy Research Institute (2016-2017)
The University of Tokyo (2015) |
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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)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| 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 |
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| 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.
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| Free Research Field |
租税法
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