WEKO3
アイテム
〈論文・報告〉不動産取得時に支出した固定資産税の性質について
https://kindai.repo.nii.ac.jp/records/18243
https://kindai.repo.nii.ac.jp/records/1824361eccaeb-0f01-4ade-9239-39805e7b4c06
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
AA12013209-20161215-0007.pdf (774.6 kB)
|
|
| Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2017-01-13 | |||||||||
| タイトル | ||||||||||
| タイトル | 〈論文・報告〉不動産取得時に支出した固定資産税の性質について | |||||||||
| タイトル | ||||||||||
| タイトル | About the property tax that we paid when we bought real estate | |||||||||
| 言語 | en | |||||||||
| 著者 |
中牟田, 智朗
× 中牟田, 智朗
|
|||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題 | 固定資産税, 未経過固定資産税, 必要経費 Property tax, Non-progress property tax, Cost |
|||||||||
| 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) | ||||||||||
| 言語 | en | |||||||||
| 値 | Nakamuta,Tomoaki | |||||||||
| 著者 所属 | ||||||||||
| 値 | 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) | ||||||||||
| 値 | 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 25, p. 7-14, 発行日 2016-12-15 |
|||||||||
| 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 | Property tax is levied every year when we have real estate. The person who property tax is levied on is a person having real estate on January 1 every year. In other words, a person having real estate on January 1 becomes a taxpayer of the property tax every year. It is a burden of the property tax when it sold real estate to be a problem here. A person having real estate on January 1 is a taxpayer of the property tax, but what happens if proprietary rights move? In the Japanese tax law, the person owning to the last on January 1 has the duty to pay tax of fixed assets. Therefore, at the time of buying and selling, a seller and the buyer pay the difference for property tax. Furthermore, there is it how it handles this property tax that paid the difference to be a problem. In this article, I want to study this. | |||||||||
| フォーマット | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
