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[論文]保証債務を履行するための資産の譲渡に関する所得税法上の特例について
https://kindai.repo.nii.ac.jp/records/11475
https://kindai.repo.nii.ac.jp/records/1147572786b73-b121-44aa-9e9b-4c4916dce771
名前 / ファイル | ライセンス | アクション |
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AA12013209-20101210-0049.pdf (3.6 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2010-12-22 | |||||
タイトル | ||||||
タイトル | [論文]保証債務を履行するための資産の譲渡に関する所得税法上の特例について | |||||
その他(別言語等)のタイトル | ||||||
その他のタイトル | In the Special Prescription of the Income Tax Law to Implement Suretyship Obligations in the case of Selling the Property | |||||
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 | 保証債務, 求償権, 譲渡所得, Suretyship Obligations, Right of Indemnity, Capital Gain | |||||
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; 講師 | ||||||
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 School of Humanity-Oriented Science and Engineering, Kinki University 号 13, p. 49-62, 発行日 2010-12-01 |
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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 | When we sell the property, capital gain occurs. However, there is the special law in the surety. If the obligor does not repay obligee requests it of the surety. Surety sells the property, to pay to the obligee. Next, right of indemnity to the obligor occurs. But it is not able to pay it if the obligor does not have repayment ability. It assumed that he is not able to implement right of indemnity. It assumed that the money that sold the property does not enter, if he is not able to implement right of indemnity. But the tax occurs. It is the income tax law 64 article 2 clause to solve this problem. I am studying the judicial precedent about this law. | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |