2012 Fiscal Year Final Research Report
New Organizations for Public Interests and Taxation
| Project/Area Number |
24653006
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Osaka University |
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Principal Investigator |
OKAMOTO Noboru 大阪大学, 大学院・法学研究科, 教授 (70622257)
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| Project Period (FY) |
2012
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| Keywords | 租税法 / 立法学 / 租税法と私法 |
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| Research Abstract |
In recent years, new corporate entities that undertake social contributions under conditions of restriction of division of profit etc. have been organized. There are considerable varieties about the legal frameworks and taxations of such new entities based on historical circumstances and social backgrounds.When such new entities would be considered in Japan in the future, the consistency with existing related entities and the consideration in conjunction with taxation would be important without choice of other legal effects, whether it is a certification system or not.
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Research Products
(1 results)
