2 F K F F K 717 cf (1) 8 8 (public goods) 9 (nonrivalrous) 10 (nonexcludable) 11 (goods) (2) 12
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1 / / (1) (2) 1.2. ( 2004) ( 2005) ( ) ( ) ( )( ) ( )( ) ( ) ( ( ) ( ) ( ( ) ( ( ) (2002 ) 1.3. : (1) (4 ) K F K F F K K K K F (1) F (2)K (3) F 500 K 200
2 2 F K F F K 717 cf (1) 8 8 (public goods) 9 (nonrivalrous) 10 (nonexcludable) 11 (goods) (2) social security: [ ] [ ] (3) 15 (built-in stabilizer)
3 3 [ ] (4) (1) 19 (2) 20 (3) A B 22 (4) [ ] (5) 23 [ ]
4 [ ] [ ] [ ] ,
![[ ] 21 26 27 [](/docs-images/42/22988559/images/page_4.jpg "] [ ] 28 20 111.")
5 ( )
6 ipod ( ) ( 22 ) ( 22 ) cf X A
7 7 45 X A ( ) [ ] = X X X
8 8 / NOTE (1) (2) (1) (risk averse) (risk) 30 (uncertainty) (2) 31 (welfare) (2003) [ ] ( )
9 X K Y / [ ]
10 a [ ] cf (=111.01) cf.
11 / 20 / X (ability to pay, Leistungsfähigkeit) [ ] 54 ( ) 88 [ ] [ ] ( ) ( ) A B A B
12 12 C D C D ( 2000) (equity) (neutrality) (efficiency) 61 (1) A B 10% A B A 50 B A 5% B 10% 62 A B (diminishing returns) A B A B A B ( ) A 14% 7% B 7 63 (equilibrium) B B 10% 64 7% (implicit tax) % A A B B % 100% 60% 6850% 6930%
13 13 A B 70 (friction) 71 (transition) 30% 72 (windfall) A B (2) (deadweight loss: )
14 14 (incentive) (1997) 76 (lump-sum tax) (a poll tax, capitation) [ ] 84 (3) (equity: ) 79 (trade off) (1) (2)
15 (advance ruling) [ ]
16
17 % % 70 20% ( (bracket) )(marginal rate) 20% 1 (average rate) 47/ % 16 income bracket (effective rate) 47/ % [ ] (2002) 10 [ ] (deduction) 20 (credit) (2003) (utility) consumption (expenditure) type concept of income expenditure tax source income scheduler system global income global system
![73% 330 20 330 297 340 272 [ ] 29 49 (2002) 10 [ ] 18 19 (deduction) 20 (credit) 72 87 86 38 92 95 52 (2003)](/docs-images/42/22988559/images/page_17.jpg "230 3.3. 211")
18 or ( ) (source) 23 (source) 2 24 capital gain ( ) 182 [ ] Georg von Schanz Robert M. Haig Henry C. Simons Schanz-Haig-Simons Haig-Simons capital gain ( ) cf.
![[ ] 25 26 Georg von Schanz Robert M. Haig Henry C.](/docs-images/42/22988559/images/page_18.jpg "Simons Schanz-Haig-Simons Haig-Simons 3.3.5.")
19 cf [ ] A X X X 30
![02 46 11 9 25 8 1120 3.4.3 0 191 [ ] 192 28 211.](/docs-images/42/22988559/images/page_19.jpg "03 56 7 16 32 7 1054 29 9 1 16 211.")
20 NOTE X imputed income A B C 100 D A B 3% 20% A B A B B C Ramseyer A B B B
21 (= ) [ ] [ ] % A B 2 C 60 D A B C D 38 A B A B win-win
22 22 A B B A 1265 (1-4 ) ( ) (capital gain ) E E cash flow 40 (present discounted value) 10% / / cash flow E % 1 cash flow (1) 10% 40% F 1000 G = F G G 46 (2)
23 (profit) 48 time value of money I(1+r)(1-t)=I(1-t)(1+r) (3) 2 lifetime ( ) lifetime 197 [ ] [ ] [ ]
24 24 49 cf. (Dual Income Taxation) second best 51 (1-4 ) ( ) (cash method) (accrual method)
25 ( ) ( ) / / / X Y
26 26 NOTE A A A DES (debt equity swap) X Y / / / / NOTE TKC KE / 33
27 27 / A A
28 / ( / 336 NOTE 2.(2) cf (principle of matching costs with revenues) NOTE 2.(2)
29 (1 5 ) (mark-to-market method) (realization method) / / / 40 0 / / / / 84 (220) / / / 84
30 Cf. (1) 183 (2) (3) (1) (2) taxable [ ]
31 31 [ ] Eisner v. Macomber, 252 U.S. 189 (1920) (1) 36 (2) A B 20 A A 8000 A ( 0) ( 0) ( 0) B ( ) 100 B B B B B
32 32 B B 120 B B B ( 0) ( 0) ( 0) (2004) [ ] (1) (depreciation) [ ] (2) (1) (2)
33 ( ) NOTE 2. (2) (2) (accelerated depreciation) cash flow NBB ( ) (3) (expensing)
34 % ? % 300% (452 ) % 60% % (4) ( ) ( ) ( ) ( ) ( ) 2000 ( ) 2001 ( ) built-in gain (lock-in effect, freezing effect) % % %
35 % % 10% 9% [ ] (realization) ( non-recognition) [ ] (1 100) (2 100) (3 100) , 100, 100, 100 (249, 0, 0, 0)
36 36 $ 0, 100, 100, (?) [ ] ( ) Eisner v. Macomber (1) 36 (2) B X X NOTE
37 A A B B A A X W X NOTE
38 38 Lucas v. Earl, 281 US 111 (1930) Poe v. Seabon, 282 US 101 (1930) NOTE (1) % % % % % 2 50 (2) tax planning [ ]
39 * * X( ) W( ) X NOTE 2. X X NOTE 3. ( ) ( ) ( ) ( ) NOTE
40 H ( X) X X NOTE 2.(1) [ ] X T S X S S X S Y S X X X X X NOTE [ ] 19
41 (1) 23 (2) (economy of size) (3) 1 A B 500 C D A B C D
42 42 B C NOTE 1. C D C D B C B C [ ] 28 C D 27 ( ) (marriage penalty) bracket bracket C D * 38 30A B 31A B
43 43 * [ ] (2003) NOTE NOTE 2 &
44 % 20% / ( )
45 , / NOTE NOTE NOTE 1.(2) X Y 200 Z Z X
46 % % * 50 * (averaging system ) [ ]
47 a (247 ) [ ] % [ ] 60% % =9 987 A X X A X B B 2.6 A 2600
48 X A NOTE C D ( ) D E ( ) F ( ) 58 E 300 E F 300 F 4350 CDEF NOTE 3. (1) (2) P Q 59 P Q (3) 59 2 P P Q 59 2 P Q (4) (2) (3) P Q P Q Q (3) (2) P NOTE 5. A B X A X A X X X X
49 49 [ ] NOTE 2. (1) 768 [ ] 12 [ ] /2 (2) NOTE 3. (1) (2) [ ] (3) H X H 2.3 X 3.5 Y X 2.3 X 1.2 H X
50 NOTE ,000 / 1 / (I=C+ W) NOTE 1.
51 51 46 [ ] (1) [ ] NOTE /5 4/ (1)
52 52 NOTE 2. (1) (3) NOTE 3. and [ ] [ ] (2) (3) 52 fringe benefit fringe: NOTE 1. (2)
53 53 54 [ ] 55 NOTE 2. (1) (2) NOTE 3. (1) A B (2) (2001) NOTE (4)
54 NOTE 1. 4 ( ) ) NOTE 2. cf cf. (5) 60 (substitution effect) 61 (income effect)
55 A B 1 A 6 B 2 A B A B A B A B 7 C D C D D C C D 68 E E cf. 22 [ ] (6) 69 human capital 4 70 signaling disincentive
56 56 72rent tax 71rent rent human capital ( ) (1990) [ ] X
57 [ ] (averaging) (1) (2) (3) (1) NOTE 2.& (1) NOTE 2.
58 58 / [ ] cf = X E E X X E X A X A X X X NOTE 1. NOTE 2. & 3. (1) (2) /
59 & NOTE 2. (2) & % (public policy) X B B X C B NOTE 1. (2) (3) (2)
60 NOTE 2. ( ) X 86sale & lease back 69 1 Y 69 2
61 61 87 sale & lease back X X X / (1 ) / X ( ) ( ) X NOTE 2. (1) 69 1 (2) (2)-2 [ ] [ ]
62 X NOTE NOTE (6) (1) (3) 93 (4) 94 (2) (3) (4) (2) (3)(4) chronotopos ( ) 361 ( 1994) (1996) ( 2002)
63 NOTE debt/equity debt7 : equity8 : debt / equity (1991) ( (2003)
64 ( ) (0) 9 (classical system) (1) 10 (partnership method) (2) (3) (4) 11 (dividend-paid deduction method) (5) (6) 12 (dividend-received deduction method) (7) 13 (dividend-received credit method) (8) 14 (imputation method) NOTE 1. EU ( 5) ( 7) ( 7) 92 NOTE 2. debt/equity
65 65 [ ] [ ] 15 ( ) (2002) (3) A X Y A 59 NOTE 3. 19
66 Cf ( 22 5 ) ( 2 16 ) (1 5 ) NOTE 1. (1) (2) NOTE NOTE 3. (2) A B 1 A B 100 A
67 ( ) X X X A B C A A X Y {( ) ( ) } X X 2 A 35 3 X X A NOTE 2.(1) X X 10 X A X X X ( ) X X
68 68 NOTE 2. (2) Y ( ) ( ) X X Y X Y X X X Y ( ) X A Y {( ) ( ) } X [ ] Y 150 A X ( 36 2) X X X X A A X ( 37 ) A 150 X X
69 69 X 6 A 2004 K F A A A 200 ( )A X 150 A 150 A ( )X 150 A A X X X A ( )A 150 A A A ( )X 150 A 150 A ( ) Y X ( ) ( ) X 150 X 150 X Y 150 X X Y Y
70 70 X Y X X X A X 8 NOTE X T 132 X T 2654 Y Y 22 2 X ( 3 73 ) % Y ( ) 22 2 ( )
71 71 ( ) 37 5 ( 7 ) 37 5 ( ) NOTE 1. (1) ( ) ( ) 39 [ ] 39 X (2) Y Y 9 arm s length price X T 10 transfer pricing 66 4 [ ] X X X X X X T NOTE
72 ( ) [ ] NOTE 4. 12? ( 66 4) 22 2 IRC 482 (5 ) (1987) ( 2002)
73 X X X X X NOTE , NOTE 2. 2 NOTE 3. NOTE A
74 74 NOTE A NOTE 2. [ ] [ ] , A X X A 62 A 2500 Y /
75 75 NOTE [ ] = A X A 37 A X NOTE 1. S S 10 P S S P P 1 0 S 22 2 P S P 0 15 S
76 NPO PL X F Y F / = NOTE [ ] (corporate governance) 327 NOTE
77 [ ] 22 4 NOTE X K
78 78 A X X Y / / X A B A X A A X A B C B X A X A X A 4821 Y X A X A B X X [ 38 3 ] X NOTE 2. X A 4 X X
79 79 A A X A A 5 A 0 6 X A B X 7 B B realization non-recognition tax planner ( 2002) ( ) 361 ( 1994) TMK SPV (special purpose vehicle) 12SPC (special purpose corporation) SPC SPV
80 80 13 (conduit) 14 (pass through) 15 (pay through) 4.8. NPO Cf FJ
81 N X NOTE 1. [ ] NOTE 2. Cf X H X X H H X Y Y X X X X (tax saving) 26 (tax avoidance) 127
82 (tax evasion) Cf. (tax shelter ) scheme / structure ( ) [ ] (1) (2) (1)
83 (2) (1) (2) (1) , A B A (2) (2)
84 84 C C D [ ] (benchmark) benchmark benchmark benchmark X A B C D X X D 7 E 4 3 X D 7 Y 7 E 3 10 Y Y 59 NOTE 3.
85 85 NOTE NBB [ ] (1977) (1981) (1987) ( ) (1999) (2000) (2001) (2004) 53 (2004)
86 X X X X ( ) X X NOTE 3. (1) A B 37 A B A B NOTE
87 A B C D 100% A Cf Cf. 1 : Barbara H. Fried, Who Gets Utility from Bequests? The Distribution and Welfare Implications for a Consumption Tax, 51 Stan. L. Rev (1999)
88 [ ] 7 NOTE 2. NOTE 3. 5% NOTE 3. 10% 15% 20% 30% 40% 50% %
89 , / / NOTE A S
90 90 NOTE 1. NOTE m 2 20% Cf NOTE NOTE % 15 [ ]
91
92 [ ] 4 4 [ ] % invoice 5 5/ (1) C E C D E E C (2) % 90% 80% % 90% 80% 70 60% 50% 5
93 93 [ ] 528 [ ] % (1) (2) exemption
94 94 7 ( ) 8 5% 10% / / / A B C % A B C 5/105 A C 4.5% 45/1000 A B 4.5% 2.25%
95 [ ]
96 (matching) 18 B B C B B C B B A A B B 19 (Fringe benefit) 20 fringe benefit % ( ) tax on tax
97 97 tax on tax 47.6% [ ] [ ]
98 98 [ ] A B C D E GNP (gross national product) Cf. GNP GDP (gross domestic product ) NNP (net national product) A B D 3000 C C C C 900 C A B C D 900 E
99 OECD OECD 2003 ( 2003) ( 2005) ( ) ( 1997) ( 1993) ( 1993) ( 2002) ( 1994) ( 2001) 8.2. ( ) tax jurisdiction 1 ( ) residence tax jurisdiction 2 worldwide income taxation 3 ( ) source tax jurisdiction 4 source income taxation S R
100 100 (deduction method) S R (credit method) S R R-S R-T R S 7 8 (exemption method) S R R-S U-S R U 9 ) 8.4. PE (permanent establishment ) PE 10 PE A 200 B UFJ
101 (ability to pay, Leistungsfähigkeit) (capital gain ) (cash method) (accrual method) (principle of matching costs with revenues)
102 NPO
103 (1) (2) (1) (2) (3) (4) (5) 1.6. (1) (2) NOTE (welfare)
104 (1) A B A A B A B A B B A B (2) B A ( ) (capital gain)????
105 (capital gain) %
106 / / / 40 0 / / / / 84 (220) / / (1) (2) cash flow (or )
107 ,
108 ( ) % 50% ( )
109
110 110
111 111 (2) 1.4. (1) (1) (2) (3) (4) (5) 1.6. (1) (2) NOTE (welfare)
112 (1) A B A A B A B A B B A B (2) B A ( ) (capital gain)????
113 (capital gain) %
114 / / / 40 0 / / / / 84 (220) / / (1) (2) cash flow (or )
115 ,
116 ( ) % 50% ( )
117
118 118
Georg Schanz necessary expense net income principle of matching costs with revenues net income net income net income net income net income LEX DB LEX DB DHC Markteinkommen Robert HaigHenry
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2008SNAに対応した我が国国民経済計算について（平成23年基準版）本文
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