2006 Fiscal Year Final Research Report Summary
Study of the treatment of tax claims in bankruptcy law
| Project/Area Number |
16330018
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Civil law
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| Research Institution | Kobe University |
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Principal Investigator |
NAKANISHI Masashi Kobe University, Graduate School of Law, Professor, 大学院法学研究科, 教授 (10198145)
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| Co-Investigator(Kenkyū-buntansha) |
SATO Hideaki Kobe University, Graduate School of Law, Professor, 大学院法学研究科, 教授 (60178762)
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| Project Period (FY) |
2004 – 2006
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| Keywords | Bankruptcy / Tax claim / priority rule / withholding duty |
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| Research Abstract |
How tax claims should be treated in bankruptcy proceedings is an important issue of bankruptcy law and tax law. However, this issue has not been studied well, because it requires understanding of theories of both bankruptcy law and tax law. This project is planed to study the issue by cooperating of the students on bankruptcy law and tax law.
These are the conclusion of our research:
1) The priority which the new Bankruptcy Law gives to tax claims is seemed to be fair, because it comes from the balancing between the priority of tax claims outside the bankruptcy procedure and the bad influence of increase of hidden claims.
2) The traditional theory concerning the priority of tax claims which arise after the bankruptcy procedures begin should not be supported, because it cannot fairly distinguish the tax claims which should have the priority and those should not have. This decision should be done following the "ability to pay rule" of the tax law.
3) The withholding duty of the bankruptcy trustee should be affirmed under the condition that the clerical burden of him should not too heavy.
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[Book] 詳解・民事再生法2006
Author(s)
福永有利ほか
Total Pages
241-272
Publisher
民事法研究会
Description
「研究成果報告書概要(和文)」より
