Cooperative Relationship between Tax and Corporation Law in fundamental changes
| Project/Area Number |
16530065
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | OSAKA UNIVERSITY |
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Principal Investigator |
YAMASHITA Masahiro Osaka University, Graduate School of Law and Politics, Professor, 法学研究科, 教授 (20108781)
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| Project Period (FY) |
2004 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2005: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2004: ¥900,000 (Direct Cost: ¥900,000)
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| Keywords | reorganization / share exchange / corporate divestiture / sale of assets / transfer of business / re-registration / merger / relations between tax and corporation law / 会社法現代化 / 商法・税法の接点 |
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| Research Abstract |
This is the research on the cooperative relationship between tax and corporation law in fundamental changes- reorganization, share exchange, corporate divestiture, sale of assets, transfer of business, re-registration, and merger. I had a hot discussion with certified tax accountant and researcher on the subject. After the discussion, we have got the conclusion as follows ; it is very important for the corporative fundamental changes to cooperate with tax law and corporation law. Next, I will try again doing research on LLC in Japan. So, I made a plan on it. The plan will take shape in the near future.
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Report
(3 results)
Research Products
(10 results)
