紀要論文 消費税法上の「帳簿」保存の意義

酒井 克彦

(第31号)  , pp.123 - 140 , 2017-08-31
ISSN:1347-9938
内容記述
 The preservation of an account book and the bill is necessary to subtract a consumption tax in Japanese consumption tax law. This is very unique and is a characteristic of the Japanese consumption taxation system. This unique system was devised to avoid the objection to a consumption tax system. This is because the dissenter objected to an invoice system such as EU. The term such as “preservation” and “equipping” and “recording” in Japanese consumption tax law is not arranged, because it introduce a way of thinking of corporate tax law and income tax law. This problem is not necessarily a small problem.
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http://ir.c.chuo-u.ac.jp/repository/search/binary/p/10610/s/9354/

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