紀要論文 〈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

中牟田, 智朗

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.
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https://kindai.repo.nii.ac.jp/?action=repository_action_common_download&item_id=19102&item_no=1&attribute_id=40&file_no=1

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