Departmental Bulletin Paper 必要経費における「関連性」
Relevance of Necessary Expenses in the Income Tax Act 37(1)

濱田, 洋

14 ( 2 )  , pp.477 - 494 , 2015-07-10 , 一橋大学大学院法学研究科
Regarding the relevance of the necessary expenses in the Income Tax Act 37(1), the "direct relevance of operations for the year needed to generate income" is understood as one of the requirements in law interpretation. However, the Income Tax Act 37(1)is affected by financial accounting such as Corporate Tax Law, and 2 types of matching with income are fixed in the article. Therefore, when determining the relevant necessary expenses, firstly the expense should be classified into two types, and the "relevance" requirement of necessary expenses is different for each type.

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