2012 Fiscal Year Final Research Report
Study on the changing conceptof asset basis in taxation
| Project/Area Number |
20330007
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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 |
Public law
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| Research Institution | Kyoto University |
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Principal Investigator |
OKAMURA Tadao 京都大学, 大学院・法学研究科, 教授 (30183768)
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| Co-Investigator(Kenkyū-buntansha) |
WATANABE Tetsuya 九州大学, 大学院・法学研究院, 教授 (10273393)
TAKAHASHI Yusuke 名古屋大学, 大学院・法学研究科, 教授 (50304291)
KOZUKA Masahiro 岡山大学, 大学院・社会文化科学研究科, 准教授 (60547082)
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| Project Period (FY) |
2008 – 2012
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| Keywords | 資産 / 取得価額 / 人的資本 / 事業体 / 組織再編税制 / 教育費 |
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| Research Abstract |
The ability of a person or organized persons to create a future income stream can be recognized as an asset for income tax purposes. Because various economic interests are bound up with such an income stream, Japanese tax law needs provisions to recognize those interests and to calculate their basis. It also needs to provide what is the transfer of those interests and when they are subject to tax. Factual relationships should determine to whom income from such interests is taxable.
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