Departmental Bulletin Paper 使用人賞与の損金算入時期を規律する法人税法施行令72 条の3 に対する批判的考察―使用人賞与の損金算入を巡る裁判例の検討―

泉 絢也

(第31号)  , pp.355 - 380 , 2017-08-31
ISSN:1347-9938
Description
 Article 65 of the Corporation Tax Act says “In addition to what is provided for in Subsection 2 to the preceding Subsection (Calculation of the Amount of Income), the necessary matters concerning the calculation of the amount of income for each business year shall be specified by Cabinet Order”. Based on this comprehensive delegation provision, Article 72-3 of the Order for Enforcement of the Corporation Tax Act provides a rule of business year for vesting of expenses related to employees bonuses. In this article, I will consider critically whether Article 72-3 of the Order for Enforcement of the Corporation Tax Act violates Article 84 of the Constitution of Japan (“No new taxes shall be imposed or existing ones modified except by law or under such conditions as law may prescribe.”).【査読有】
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