2018 Fiscal Year Final Research Report
The restructuring of taxable income calculation with diversification of corporate form and transformation of capital transaction concept
| Project/Area Number |
16K04007
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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 |
Accounting
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| Research Institution | Nihon University |
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Principal Investigator |
FUJII Makoto 日本大学, 商学部, 准教授 (80409044)
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| Co-Investigator(Kenkyū-buntansha) |
古田 美保 甲南大学, 経営学部, 教授 (90368473)
古市 雄一朗 大原大学院大学, 会計研究科, 准教授 (40551065)
LI YAN 南山大学, 経営学部, 講師 (80803890)
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| Project Period (FY) |
2016-04-01 – 2019-03-31
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| Keywords | 資本 / 純資産 / 資本利益区分 / 国際課税 / 二重課税 / 中立性 / BEPS / 租税回避 |
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| Outline of Final Research Achievements |
Since the reorganization tax system was developed in 2001, there have been a series of capital tax reforms.
Based on this, there are two serious problems in the current situation: taxation on capital reduction and taxation on international capital.
Regarding capital reduction, the gap between the company law and the corporate tax law has expanded, and contradictions of the current system have become apparent. The problem is exacerbated especially when there is a negative profit reserve. In addition, there is also a problem that the tax on the treasury stock can not be balanced.With regard to taxation on international capital, BEPS (tax source erosion and profit transfer) measures are not sufficient, and so-called invisible BEPS problems exist.
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| Free Research Field |
税務会計論
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| Academic Significance and Societal Importance of the Research Achievements |
会計理論の基本である「資本損益区分の原則」は２つの内容，すなわち，①資本取引損益取引区分，②資本剰余金利益剰余金区分，を包摂したものであるが，利益ないし所得の計算において，資本が直接の計算要素とはならないことから，資本そのものに耳目が集まることが少ない。しかしながら，資本概念の確定は利益ないし所得の計算の基礎となるものであり，ここが確定しない状況は制度全体の不安定化をもたらす。
本研究では，学会報告や論文発表を通じて，現状分析および問題の析出を行い，続いて各論点に関するインプリケーションの提示を行うことにより，今後の政策・立法に資するとともに，企業会計および企業課税の適正化に寄与するものである。
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