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〈論文・報告〉宗教法人が営む収益事業についての税法上の問題点
https://kindai.repo.nii.ac.jp/records/19102
https://kindai.repo.nii.ac.jp/records/1910205d9e248-3d98-4977-962c-24a55f64ab2c
名前 / ファイル | ライセンス | アクション |
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AA12013209-20171215-0012.pdf (881.3 kB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-12-25 | |||||
タイトル | ||||||
タイトル | 〈論文・報告〉宗教法人が営む収益事業についての税法上の問題点 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Problem about Profit Business that a Religious Corporation Operated | |||||
著者 |
中牟田, 智朗
× 中牟田, 智朗 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 宗教法人, 収益事業, 法人税 Religious corporation, Profit business, Corporate income tax |
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資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
Nakamuta,Tomoaki | ||||||
著者 所属 | ||||||
近畿大学産業理工学部経営ビジネス学科; 准教授 | ||||||
著者所属(翻訳) | ||||||
Kindai University | ||||||
版 | ||||||
出版タイプ | NA | |||||
出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学産業理工学部 | |||||
書誌情報 |
かやのもり:近畿大学産業理工学部研究報告 en : Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University 号 27, p. 12-18, 発行日 2017-12-15 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13495801 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The corporation profit tax doesn’t tax the religious corporation as a principle. It’s when profit business was managed, that the religious corporation taxes. There are various views about this profit business. I’d like to understand what profit business is by seeing a precedent. It’s easiest to understand that profit business checks the precedent. When understanding profit business, the problem of religious corporation taxation can be settled. This paper treats a religious corporation, but the corporation profit tax is analyzed in the center. It’s expected that a religious corporation is able to understand. | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |