15 CFC foreign business income mobile income 3 [ ] CFC the passive Conduct of an active business highly mobile FPHCI PRESIDENT S ADVISORY PANEL

Size: px
Start display at page:

Download "15 CFC foreign business income mobile income 3 [ ] CFC the passive Conduct of an active business highly mobile FPHCI PRESIDENT S ADVISORY PANEL"

Transcription

1 15 Active income PassiveMobileincome /CFC Active income PassiveMobileincome Active Passive Passive income Zoltab Gerendy passive income passive income passive income 1 Active income PassiveMobileincome Activeincome PassiveMobileincome Reform of Corporation Tax 2 profits passive active Zoltab Gerendy, The future of source taxation at passive income, TAX TREATY POLICY AND DEVELOPMENT 2 HM Treasury and Inland Revenue, REFORM OF CORPORATION TAX A consultation document. -1 -

2 15 CFC foreign business income mobile income 3 [ ] CFC the passive Conduct of an active business highly mobile FPHCI PRESIDENT S ADVISORY PANEL ON FEDERAL TAX REFORM, SIMPLE, FAIR AND PRO-GROWTH : PROPOSALS TO FIX AMERICA S TAX SYSTEM, REPORT OF THE PRESIDENT S ADVISORY PANEL ON FEDERAL TAX REFORM hereinafter as PRESIDENT S ADVISORY PANEL REPORT 4 IRC IRC H.R., nd Sess., 5 IRC -2 -

3 15 CFC 6 7 F F Active income PassiveMobileincome F F Active income PassiveMobileincome 11( ) 6 STAFF OF JOINT COMM..ON TAX N, OPTION TO IMPROVE TAX COMPLIANCE AND REFORM TAX EXPENDITURE, JCS--, 7 Id. 8 Id., at. 9 PRESIDENT S ADVISORY PANEL, supra note, at Clifon Fleming Jr. & ROBERT J. Peroni, Exploring the contours of a proposed U.S. exemption (Territorial Tax system), Tax Notes Int l 11 Office of Tax Policy Department of the Treasury, THE DEFERRAL OF INCOME EARNED THROUGH U.S. CONTROLLED FOREIGN CORPTIONS, hereinafter as CFC Report -3 -

4 15 IRC passive income which is of a kind which would be foreign personal holding company income 904 d 2 B IRC 904 d 2 B ( 904d2B 904 d2 C CFC F 904 d3 Active conduct of trade or business TB2 F Active conduct of trade or business 12 IRS 13 Notice I.R.B Staff of Joint Comm. on Taxation, th Cong., Gen. Explanation of the Tax Reform Act of 1.See also, Diane M. Sullivan, WHY DOES TAX LAW RESTRICT SHORT-TERM TRADING ACTIVITY FOR ASSET SECURITIZATION?, Va. Tax Rev See,Kevin M. Cunningham, THE PFIC RULES: THE CASE OF THROWING THE BABY OUT WITH THE BATHWATER, Va. Tax Rev

5 15 IRC 904 Passive activity C3business-activities test IRC 904 MedChem Inc. 15 Active conduct of trade or business 1986 predominantly engaged substantial activity 954h2A Predominantly engaged 954h2B Substantial activity CFC 954h3C Substantial activity MedChem Inc. v. Comm'r, T.C.. 16 Megan McLaughlin, Truly a Wolf, or Just a Sheep in Wolf's Clothing? The Active Financing Exception to Subpart F, Va. Tax Rev.. 17 Id, at. -5 -

6 15 Active income PassiveMobileincome Active bona fide Taxing of Foreign Profits 20 (Controlled Company) CC active income mobile passive income 1.16 active income mobile passive income mobile income Exemption Activities Test 18 CFC Report, supra note, at Id, at. 20 HM Treasury and HM Revenue & Customs, TAXATION OF COMPANIES FOREIGN PROFITS discussion document (2007). -6 -

7 15 21 mobile income passive income mobile income 4.19 passive income active income 22 passive income passive income passive income 4.24 active income passive income active income mobile active income 4.28 EAT mobile active income ICTA 22 passive income active income 23 See also, Morgan, C. et al., Under control? : taxation of foreign profits, The tax journal. -7 -

8 15 mobile income passive income other mobile income passive income active income passive income EAT mobile income active income passive income other mobile income (mobile active income) excluded active income capital gains substantial passive income traditional passive income -8 -

9 15 SourceInland Revenue, National Statistics) ,639 5,979 21, ,417 6,965 22, ,998 5,924 26, ,530 9,585 31, , ,758 9,092 6,169 28,267 28,230 Cadbury Schweppes 25 actually established genuine economic activities Case C-,Cadbury Schweppes Cadbury Schweppes & Cadbury Schweppes Overseas Ltd, of,. -9 -

10 ICTA1988 Cadbury Schweppes actually established genuine economic activities CFC EEA business establishments actually established actually established 26 genuine economic activities 4 Net Economic Value NEV 26 Case C-1, at para

11 15 751A genuine economic activities [Net Economic Value 27 A (HMRC Draft Guidance CHANGES TO CONTROLLED FOREIGN COMPANIS RULES) CFC 28 CFC

12 15 business establishmentsnev ( Avi-Yonah ) 30 ~ Avi-Yonah Active income Passive Mobile income active business income passive income active income passive income 31 Avi-Yonah 1 (Single Tax principle Benefits principle active income ( )passive income ( ) 30 Reuven S. Avi-Yonah, The Structure of International Taxation : A Proposal for Simplification, Tax L. Rev.,. 31 Reuven S. Avi-Yonah, Tax Competition, Tax Arbitrage, and The International Tax Regime, Public Law and Legal Theory Working Paper Series No., at

13 15 James Hines 32 Ownership active Ownership Kevin Holmes 33 Generally, the active/passive approach reduces the compliance costs of a business (c.f. a CFC regime) because businesses that fully satisfy the active business test are totally exempt from the regime and therefore do not need to account for their foreign sourced income to the tax authority of their resident state. Under a CFC regime, such income is returned in the home state; thus, the incurrence of compliance costs.the active/passive approach is particularly effective in reducing taxpayer compliance costs where the test of an active business tolerates a negligible amount of passive income accompanying the offshore business income because in most cases the compliance costs of attributing passive income to the taxpayer in the residence state outweigh the risks to the residence state's tax base arising from incidental amounts of passive income accumulating in otherwise active offshore activities. [] Kevin Holmes, INTERNATIONL TAX POLICY AND DOUBLE TAX TREATIE

untitled

untitled 1 2 20 2005.1 2005.11 2007.12 3 2007.6 4 2006 31.2 6 4.2 9.6 2 3 17 1 29 EU 2 3 1 37 http://www.meti.go.jp/statistics/ tyo/kaigaizi/result/ 2 2004 1 85 15 35 5.25 2008 7 1 Wall Street Journal 2000 3680

More information

CFC BEPS CFC BEPS

CFC BEPS CFC BEPS 26 27 KPMG 1... 2 1... 2 2... 3 2... 5 1... 5 1 CFC... 5 2... 11 3 BEPS... 25 2... 28 1 CFC... 28 2... 31 3 BEPS... 36 1 1 1 1 1 53 OECD BEPS 2 1 2 2 1. 2. 3. (a) (b) F (c) (a) (b) (c) BEPS 4. KPMG KPMG

More information

65-4 伊藤公哉.pwd

65-4 伊藤公哉.pwd Bitcoin MTGOX Satoshi Nakamoto, Bitcoin: A peer-to-peer electronic cash system, https://bitcoin.org/bitcoin.pdf last visited Aug. 17, 2014. MTGOX MtGox Co., Ltd. MTGOX property See Law library of Congress,

More information

untitled

untitled Bloomberg ARES Price Book-value Ratio J BA A * 201226 20 2241214 1 J 25 90 90 () 15 10090 10090 () 147 A A B B A A B B A A B ToSTNet 2 2-3 2 4-6 191 9 192 11 1 p16 H20.12 H20.11 H20.10 H20.3 H19.11

More information

査読研究ノート グローバル エコノミーの一重要側面 タックス ヘイヴンと国際取引 中村 雅秀 要旨 IT TH Google TH. TH キーワード IT /

査読研究ノート グローバル エコノミーの一重要側面 タックス ヘイヴンと国際取引 中村 雅秀 要旨 IT TH Google TH. TH キーワード IT / 査読研究ノート グローバル エコノミーの一重要側面 タックス ヘイヴンと国際取引 中村 雅秀 要旨 IT TH Google TH. TH キーワード IT / E-mail higemasa-n@emobile.ne.jp TH OECD TH TH 1. グーグル ケース - US Google GIH GBI GIL Google GIL GIL GNH GIH GIH. % %. %, %

More information

Kyoto Sangyo University. NII-Electronic Library Service

Kyoto Sangyo University. NII-Electronic Library Service . No. FX No. IRCInternal Revenue Code a IRC a IRC gross income IRC a IRC,,,,, ,, IRC a personal physical injuriesphysical sickness punitive damages the Income Tax Act of b personal injuries or sickness

More information

.y101211-4.z...Z.I.v24...ren

.y101211-4.z...Z.I.v24...ren 17 1 2007 2008 3 G D P GDP 564,606 5,158,515 10.9 375,538 1,420,657 26.6 21 350351 18 19 52.71 40.32 93.03 52.7 40.3 2009 38.9 2007 49.2 2009 12 1 15.9 10.8 7.7 13.7 6.8 13.9 4.8 6.1 3.7 5.8 2009 12 1

More information

-March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic International Sales Co

-March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic International Sales Co US CFC CFC CFC U.S. Department of Commerce, Bureau of Economic Analysis,, WTO -March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic

More information

) ,

) , Vol. 2, 1 17, 2013 1986 A study about the development of the basic policy in the field of reform of China s sports system 1986 HaoWen Wu Abstract: This study focuses on the development of the basic policy

More information

64-5 増山裕一.pwd

64-5 増山裕一.pwd DHC GHQ Single Married Filing Jointly Married Filing, Sixteenth Amendment to the United States Constitution Revenue Act of 1913 United States General Accounting Office 1979, p. 1. Revenue Act of

More information

A5 PDF.pwd

A5 PDF.pwd DV DV DV DV DV DV 67 1 2016 5 383 DV DV DV DV DV DV DV DV DV 384 67 1 2016 5 DV DV DV NPO DV NPO NPO 67 1 2016 5 385 DV DV DV 386 67 1 2016 5 DV DV DV DV DV WHO Edleson, J. L. 1999. The overlap between

More information

FC741E2_091201

FC741E2_091201 T101-1587-04 1 2 2 0 0 9 2 0 0 8 0 9 0 1 0 5 0 9 1 4 0 5 1 0 5 5 1 2 3 4 4 5 6 7 8 9 1 2 3 0 3 3 0 2 1 1 5 0 1 3 3 3 0 2 0 3 0 3 4 0 9 1 1 0 9 0 9 1 1 5

More information

untitled

untitled Ministry of Land, Infrastructure, Transport and Tourism IATA 996 9 96 96 1180 11 11 80 80 27231 27 27231 231 H19.12.5 10 200612 20076 200710 20076 20086 11 20061192008630 12 20088 20045 13 113 20084

More information

2-栗原.TXT

2-栗原.TXT NAOSITE: Nagasaki University's Ac Title カジノ税に関する一考察 Author(s) 栗原, 克文 Citation 經營と經濟, vol.89(1), pp.17-34; 2009 Issue Date 2009-06 URL http://hdl.handle.net/10069/23392 Right This document is downloaded

More information

eTA案内_ 完成TZ

eTA案内_ 完成TZ T T eta e A Information provided to CIC is collected under the authority of the Immigration and Refugee Protection Act (IRPA) to determine admissibility to Canada. Information provided may be shared

More information

44-2 宮崎裕介.pwd

44-2 宮崎裕介.pwd repurchase. . JPX JPX ROE Return on Equity: JPX JPX Available at: JPX Tokyo Stock Exchange: http:// www.tse.or.jp / market / topix / jpx_nikkei.html last visited 11 / 06 / 2014. JPX JPX ROE TOPIX ROE JPX

More information

1

1 1 3 5 5 5 DC 9 NISA 20 22 26 26 IRA Roth IRA SEP SIMPLE 27 401(k) 33 529 38 ESOP 40 42 42 ISA 43 49 NEST 52 54 56 56 56 58 58 59 60 61 61 NISA DC 62 NISA 62 DC 63 DC 64 67 67 67 68 69 69 70 70 71 72 NISA

More information

海外投資と経営

海外投資と経営 ()1999 246 (1)(2) 55 (3) (1) (2)(3)(4) (5) 48 (1) (3) 48 1999-8 49 146 56 CEO C E O 57 2000 1997 19206263 209 () 3 1 124 58 (1) (2) 2 59 () () () () () (3) 60 61 50 () 3 1987 203 50 3 1987 199 199201 62

More information

e? e? h? h? h? h? h? h? e??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee?? e??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??

More information

NIES ASEAN4.. NIES.....EU.. ASEAN4 NIES

NIES ASEAN4.. NIES.....EU.. ASEAN4 NIES NIES ASEAN4.. NIES.....EU.. ASEAN4 NIES NIES ASEAN4 EU NIES ASEAN4 EU On-line UN Comtrade Database NIES NIES.AEAN4..EU.NIESASEAN4 NIES NIES ASEAN4. EU NIES ASEAN4. TPS: Toyota Production System.... Dunning

More information

_™rfic

_™rfic 512008 14 Ikeda Yukinori This paper examines accounting for stock issuing cost. Series of transactions from stock issuance to payment of stock issueing cost need to consider by dividing into three elements;

More information

MRI | 所報 | 分権経営の進展下におけるグループ・マネジメント

MRI  | 所報 | 分権経営の進展下におけるグループ・マネジメント JOURNAL OF MITSUBISHI RESEARCH INSTITUTE No. 35 1999 (03)3277-0003 FAX (03)3277-0520 E-mailprd@mri.co.jp 76 Research Paper Group Management in the Development of Decentralized Management Satoshi Komatsubara,

More information

...,..,..%,

...,..,..%, < JEL ClassificationD, H, K..... ...,..,..%,........ < IRS, (Adjusted gross income),. USD=. Yankelovich, Skelly,&White, Inc., Internal Revenue Serv., Taxpayer Attitudes StudyFinal Report () IRS Individual

More information

温泉会社の源泉リスクと観光資本家

温泉会社の源泉リスクと観光資本家 Isao Ogawa / / 1 2 28 3 29 30 33 35 36 37 3839 40 43 44 45 4 1 p7 12 2 p63 3 28 080 2010 winter / No.386 5 6 7 8 9 4 40 41 10 30 p778 37 31 54 17 4 5 10 10 I 6 21 p4 1 2 6 1312 7 50 51 20 p186 189 8 34

More information

untitled

untitled IV 1 IV 2 (i) 2 0.13 0.23 1 (i) 3 ( 0.11 0.19 0.5% 2 (ii) 1% (ii) 1,000, 1,000 (1 Q) G A 0.02 {e i ) 1} Q (e 5 1) 0.02 β Ρ (iii) 1 1 QG {e ig ( i G ) 1} QG (e 5 1) Ρ e in e i G n Q e in 1 e i G n 1 1 1

More information

Vol.2.indb

Vol.2.indb 74 Migration Policy Review 2010 Vol.2 75 76 Migration Policy Review 2010 Vol.2 77 78 Migration Policy Review 2010 Vol.2 79 80 Migration Policy Review 2010 Vol.2 81 82 Migration Policy Review 2010 Vol.2

More information

Income tax (net of income tax credits) a National Insurance contributions) Capital taxes Capital gains tax Inherit

Income tax (net of income tax credits) a National Insurance contributions) Capital taxes Capital gains tax Inherit 1 VAT Value Added Tax: 17.5% 2000-01 375.6 Income tax 25.5% VAT 15.9% National Insurance contributions) 15.7% VAT Corporation tax 9.0% Petrol duties 6.2% 70% -1- 2000-01 Income tax (net of income tax credits)

More information

2006

2006 2006 1 1 2. 3. 4. 4. 5. 6. 7 2 8. 9. 5 9. 9. 13. 15. 15. 16 3 20. 21. 21. 22. 23. 23. 23. 24 The Adam Room 17 1997 111 199 240 1 3 2006 1 . 3. 4. 4 1. 4 2. 4. 5 1. 5 2. 5 3. 5. 6 1. 6 2. 6 3. 6 1 6 2 6

More information

ユーザーズマニュアル

ユーザーズマニュアル 1 2 3 4 This product (including software) is designed under Japanese domestic specifications and does not conform to overseas standards. NEC *1 will not be held responsible for any consequences resulting

More information

1970). Baumol, W. J., Panzar, J. C. and R. D. Willig (1982); Contestable Markets and The Theory of Industry Structure, 1982. Caves, R. and M. E. Porter (1977); From entry barriers to mobility barriers:

More information

先端社会研究 ★5★号/4.山崎

先端社会研究 ★5★号/4.山崎 71 72 5 1 2005 7 8 47 14 2,379 2,440 1 2 3 2 73 4 3 1 4 1 5 1 5 8 3 2002 79 232 2 1999 249 265 74 5 3 5. 1 1 3. 1 1 2004 4. 1 23 2 75 52 5,000 2 500 250 250 125 3 1995 1998 76 5 1 2 1 100 2004 4 100 200

More information

untitled

untitled 8 14 10 7...1...2 ( )...2 ( )...3 ( ) OECD...3 ( )...7 ( )...8...9 ( )...9 ( )...10 ( )...17 ( )...20 ( )...23...25 ( )...25 ( )...26 ( )...32 ( )...34 ( )...35 E 1 2 CD-ROM 3 1998 OECD E OECD 1 ( ) 5

More information

ディスクロージャーの実効性確保

ディスクロージャーの実効性確保 Tamar Frankel, Implied Rights of Action, Virginia Law Review, Vol.67, No.3, p.555 (1981). Larry E. Ribstein, Market vs. Regulatory Responses to Corporate Fraud: A Critique of the Sarbanes-Oxley Act of

More information

Vol.2.indb

Vol.2.indb 120 Migration Policy Review 2010 Vol.2 121 122 Migration Policy Review 2010 Vol.2 123 124 Migration Policy Review 2010 Vol.2 125 126 Migration Policy Review 2010 Vol.2 127 128 Migration Policy Review 2010

More information

IMES Discussion Paper Series 98-J-7 1998 3 9 9 9 9 UCC 9 JEL classification K19 * (E-mail:kiyoe@rikkyo.ac.jp)

IMES Discussion Paper Series 98-J-7 1998 3 9 9 9 9 UCC 9 JEL classification K19 * (E-mail:kiyoe@rikkyo.ac.jp) IMES DISCUSSION PAPER SERIES 9 Discussion Paper No. 98-J-7 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 100-8630 203 IMES Discussion Paper Series 98-J-7 1998 3 9 9 9 9 UCC 9 JEL classification

More information

18巻2号_09孫さま03p.indd

18巻2号_09孫さま03p.indd 18 2011 75 55 Ethnic Group nation Ethnic Group Ethnic Group 20 76 13 3 1949 21 J.A. 1949 1949 1957 1958 1963 77 1964 1977 1978 1990 80 11 3 20 1949 10 1 55, 1949 53 1982 4 119, 122 10 78 1952 16 21 33

More information

16_.....E...._.I.v2006

16_.....E...._.I.v2006 55 1 18 Bull. Nara Univ. Educ., Vol. 55, No.1 (Cult. & Soc.), 2006 165 2002 * 18 Collaboration Between a School Athletic Club and a Community Sports Club A Case Study of SOLESTRELLA NARA 2002 Rie TAKAMURA

More information

2 F 300 130 2270 K 200 320 4180 F 500 567 6433 F K 717 cf. 1-5 1.4. 3 1-9 (1) 8 8 (public goods) 9 (nonrivalrous) 10 (nonexcludable) 11 (goods) (2) 12

2 F 300 130 2270 K 200 320 4180 F 500 567 6433 F K 717 cf. 1-5 1.4. 3 1-9 (1) 8 8 (public goods) 9 (nonrivalrous) 10 (nonexcludable) 11 (goods) (2) 12 1 2005 9 20 http://www.rikkyo.ne.jp/~asatsuma/ 1. 1.1. / / (1) (2) 1.2. ( 2004) ( 2005) ( ) ( ) ( )( ) ( )( ) ( ) ( ( ) ( ) ( ( ) ( ( ) 1220 119 1221 145 (2002 ) 1.3. : (1) (4 ) 2000 8 239 113 240 104

More information

No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit; CTC, Child Tax Credit GSTC, Goods and Services Tax Credit 3 5 2006 a2006 b 2

No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit; CTC, Child Tax Credit GSTC, Goods and Services Tax Credit 3 5 2006 a2006 b 2 1 16 2 3 2008 4 4 in work tax credit welfare to work ALMPs 1990 *1965 1988 1994 1988 2003 2007 2007 2009 35 2009 1 20 2 21 1 21 3 No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit;

More information

2

2 2011 8 6 2011 5 7 [1] 1 2 i ii iii i 3 [2] 4 5 ii 6 7 iii 8 [3] 9 10 11 cf. Abstracts in English In terms of democracy, the patience and the kindness Tohoku people have shown will be dealt with as an exception.

More information

YUHO

YUHO -1- -2- -3- -4- -5- -6- -7- -8- -9- -10- -11- -12- -13- -14- -15- -16- -17- -18- -19- -20- -21- -22- -23- -24- -25- -26- -27- -28- -29- -30- -31- -32- -33- -34- -35- -36- -37- -38- -39- -40- -41- -42-

More information

Value Added Tax VAT Mirrlees, J. VAT The Mirrlees Review The Structure and Reform of Direct Taxation Report of a Committee chaired by Professor J. E. Meade Dimensions of Tax Design Mirrlees 2010 Tax by

More information

Contents FY2011 Highlight Financial Data Business Outline Of ZOZOTOWN To Overseas Customers Business Outline Of Affiliated Companies About Us Appendix : Notice of the 14th Annual General Meeting of

More information

デフレの定義(最新版).PDF

デフレの定義(最新版).PDF DP/01-1 Director General for Economic Assessment and Policy Analysis CABINET OFFICE E-mail : naoki.okamoto@mfs.cao.go.jp 1 2 3 i (ii) 4 5 Deflation defined as at least two consecutive years of price decreases.

More information

Ł\”ƒ1PDFŠp

Ł\”ƒ1PDFŠp 73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include

More information

: , , % ,299 9, , % ,

: , , % ,299 9, , % , No. 22 March 2013 1. 1 2 3 4 2. 1 2 3. 1 2 2007 : 22 1980 51 1. 1 2008 : 170 4 5 2007 2007 2008 1 2008 6 2,592 205 2,900 0.33% 2009 7 6,299 9,300 238 2,600 0.31% 2010 254 1,700 2008 13.41 191.88 14 2010

More information

野村資本市場研究所|「財政の崖」回避をめぐる議論と米国地方債市場(PDF)

野村資本市場研究所|「財政の崖」回避をめぐる議論と米国地方債市場(PDF) 1. 1 2011 28% 2. 2012 12 3. 2013 1 2 4. 1 1 2013 1 2 2 1 2 Securities Industry and Financial Markets Association, Regulatory Fiscal cliff negotiation could affect the taxexemption, December 10 2012. Bloomberg,

More information

環境影響評価制度をめぐる法的諸問題(4) : 米国の環境影響評価制度について

環境影響評価制度をめぐる法的諸問題(4) : 米国の環境影響評価制度について Kwansei Gakuin University Rep Title Author(s) 環 境 影 響 評 価 制 度 をめぐる 法 的 諸 問 題 (4) : 米 国 の 環 境 影 響 評 価 制 度 について Sekine, Takamichi, 関 根, 孝 道 Citation 総 合 政 策 研 究, 33: 73-103 Issue Date 2010-02-20 URL http://hdl.handle.net/10236/3583

More information

社会学部紀要 117号☆/1.野瀬

社会学部紀要 117号☆/1.野瀬 October 2013 A 13 2 c 1 1979 A 13 2 b c 1 2012 9 160 2 33 2 OECD 1 2 35.3 OECD 34 29 70.0 50.426 64.7 OECD 30.0 2.2 OECD GDP 2 0.5 31 31 OECD 1.1 45 3 3 1 1 2 200 400 2 1 2 400 600 600 800 13 2 c 2013

More information

ベース0516.indd

ベース0516.indd QlikView QlikView 2012 2 qlikview.com Business Discovery QlikTech QlikView QlikView QlikView QlikView 1 QlikView Server QlikTech QlikView Scaling Up vs. Scaling Out in a QlikView Environment 2 QlikView

More information

Winter 2009 No Lower Earnings Limit

Winter 2009 No Lower Earnings Limit 特集 : イギリスの社会保障 - ニューレイバーの 10 年 イギリスの公的 私的年金制度改革 丸谷浩介 I 1 50 1997 II 1. 2 15 Winter 2009 No. 169 8 3 4 1999 1989 8 2. 4 1 2 1 1992 6 16 Lower Earnings Limit1 65 60 1 2 16 2.40 16 2 1 5 1 2 3. 6 1970 State

More information

税制改正にともなう家計の所得弾性値 : 高齢者パネルデータによる実証分析

税制改正にともなう家計の所得弾性値 : 高齢者パネルデータによる実証分析 Kwansei Gakuin University Rep Title Author(s) 税制改正にともなう家計の所得弾性値 : 高齢者パネルデータによる実証分析 Uemura, Toshiyuki, 上村, 敏之 ; Kitamura Takayuki, 金田, 陸幸 Citation 経済学論究, 69(4): 1-16 Issue Date 2016-3-20 URL http://hdl.handle.net/10236/14671

More information

The Japanese economy in FY2015 suffered from sluggish growth in individual consumption, while the foreign exchange market remained unstable with high volatility. Even in such an economic environment, MSF

More information

By Kenji Kinoshita, I taru Fukuda, Taiji Ota A Study on the Use of Overseas Construction Materials There are not few things which are superior in the price and the aspect of the quality to a domestic

More information

- March IMF IMF IMF ITO The General Agreement on Tariffs and Trade

- March IMF IMF IMF ITO The General Agreement on Tariffs and Trade M&A IMF IMF gold tranche - March IMF IMF IMF ITO The General Agreement on Tariffs and Trade IMF IMF IMF GATT OECD OECD BITs. - March. U I = I (r m, i, Z * r m i Z * (= Z / Z) I / r m > I / i < I / Z *

More information

1 2 1 2012 39 1964 1997 1 p. 65 1 88 2 1 2 2 1 2 5 3 2 1 89 1 2012 Frantzen & Magnan 2005 2010 6 N2 2014 3 3.1 2015 2009 1 2 3 2 90 2 3 2 B1 B1 1 2 1 2 1 2 1 3.2 1 2014 2015 2 2 2014 2015 9 4.1 91 1 2

More information

商学 60周年記念号/24.内田浩徳

商学 60周年記念号/24.内田浩徳 SFAS 109 SFAS 96 1 2 net deductible amounts Richard 1 G. Schroeder, Myrtle W. Clark and Jack M. Cathey Financial Accounting Standards Board, Statement of Financial Accounting Standards No.96, Accounting

More information

GDP tax expenditure GDP GDP GDP TANF GDP

GDP tax expenditure GDP GDP GDP TANF GDP 特集 : アメリカの社会保障 21 世紀のアメリカ社会保障 渋谷博史 中浜隆 櫻井潤 1 2 3 1 2 1960 1980 1963 1980 Reaganomics 1960 1990 2000 1 21 1960 1980 4 21 1950 1 2 1 2 3 2 1 2 3 3 2 2-1 1 2006 1 GDP 8.9 2 tax expenditure GDP 0.7 0.8 4 3

More information

地方債と地方財政規律

地方債と地方財政規律 * 1990 GDP 40 JEL Classification: H39, H54, H63, H72, H77 Key words: * 16 (2005a, b) 1 Local Government Bonds and Fiscal Discipline By Takero Doi, Tomoko Hayashi and Nobuyuki Suzuki Abstract Outstanding

More information

Financing through Stadium Securitization \ Case Study of Professional Football Clubs in England \ õ Yoshiaki IIDA * Abstract The purpose of this study was to clarify the way in which the stadium securitization

More information

COE COESOFTLAW

COE COESOFTLAW COE COESOFTLAW-2004-7 2004 9 1 3 2 4 2.1.................................. 4 2.2................................... 5 3 6 3.1.................................. 7 3.1.1..................................

More information

DOUSHISYA-sports_R12339(高解像度).pdf

DOUSHISYA-sports_R12339(高解像度).pdf Doshisha Journal of Health & Sports Science, 4, 41-50 2012 41 A Case Study of the Comprehensive community sports clubs that People with Disability Participate in. Motoaki Fujita In this study, the interview

More information

ユーザーズマニュアル

ユーザーズマニュアル 1 2 3 This product (including software) is designed under Japanese domestic specifi cations and does not conform to overseas standards. NEC *1 will not be held responsible for any consequences resulting

More information

産研論集44.indb

産研論集44.indb 論文 オハイオ州における償却資産課税の廃止と学校区財政への影響 前 田高志 1 本稿の目的 19 22 23 2012 2009 2016 8 DC 1 1 121 44 2017.3 2005 2009 2 アメリカにおける地方償却資産課税 3 2 3 Real Property Tax Real Estate Tax Tangible Personal Property Tax TPPT TPPT

More information

JAPANESE SHIP-OWNERS AND WORLD BULK MARKET BETWEEN THE TWO WORLD WARS Mariko Tatsuki Keisen University After World War I, Japanese shipping suffered for a long time from an excess of tonnage and severe

More information

2 2 1 TAKEUCHI, Kenzo 1 Ramsey 1 Boiteux ICC Baumol and Bradford 3 Braeutigam 4 Winston 5 Damus 6 1 Damus 7 McFarland 8 9 Damus 7 Two- Way

2 2 1 TAKEUCHI, Kenzo 1 Ramsey 1 Boiteux ICC Baumol and Bradford 3 Braeutigam 4 Winston 5 Damus 6 1 Damus 7 McFarland 8 9 Damus 7 Two- Way 2 2 1 TAKEUCHI, Kenzo 1 Ramsey 1 Boiteux 2 19701980 ICC Baumol and Bradford 3 Braeutigam 4 Winston 5 Damus 6 1 Damus 7 McFarland 8 9 Damus 7 Two- Way Access Armstrong 10 2 Vol.13 No.3 2010 Autumn 015 3

More information

,

, , The Big Change of Life Insurance Companies in Japan Hisayoshi TAKEDA Although the most important role of the life insurance system is to secure economic life of the insureds and their

More information

(1) (2) (3) (4) (5) (6) (7) (8) (9) PLC PLC LAN MASTER PLC LAN MASTER PLC LAN MASTER PLC LAN MASTER PLC LAN MASTER MASTER MASTER PLC LAN PLC LAN PLC LAN MASTER PLC LAN MASTER MASTER TERMINAL MASTER TERMINAL

More information

<4D F736F F D FD88C9489BB C815B838082C982A882AF82E993C195CA96DA93498E968BC691CC82CC98418C8B96E291E82E646F6378>

<4D F736F F D FD88C9489BB C815B838082C982A882AF82E993C195CA96DA93498E968BC691CC82CC98418C8B96E291E82E646F6378> 1 2 SPE 1 2SPE 3SPE 3 SPE 1 2SPE 3FASB46 4SFAS166FAS167 4 SPE 1SPE 2 3 5 SPE FASB1996 2000FASBSFAS140 SPEFASBFIN 46R SPEVIESPE FIN 46RFIN 46R VIE VIE 95 Special Purpose EntitySPE ( SPC)199865199891 1 SPC

More information

12号 中島稔哲.pwd

12号 中島稔哲.pwd APB APBO net-of-tax method Accounting Principles Board: APB Opinions of the Accounting Principles Board: APBO APBO6 Authoritative Pronouncement American Institute of Accountants: AIA Committee on Accounting

More information

01†Efi„“P.mcd

01†Efi„“P.mcd LPS LPS LPS LPS LPS LPS LPS LLC LPS LLC LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LPS LLC LLC Memec Memec LLC LLC LLC LLC LLC LLC Comity LPS LPS LPS LPS LPS LPS LPS LPS

More information

インターネット接続ガイド v110

インターネット接続ガイド v110 1 2 1 2 3 3 4 5 6 4 7 8 5 1 2 3 6 4 5 6 7 7 8 8 9 9 10 11 12 10 13 14 11 1 2 12 3 4 13 5 6 7 8 14 1 2 3 4 < > 15 5 6 16 7 8 9 10 17 18 1 2 3 19 1 2 3 4 20 U.R.G., Pro Audio & Digital Musical Instrument

More information

,, 2024 2024 Web ,, ID ID. ID. ID. ID. must ID. ID. . ... BETWEENNo., - ESPNo. Works Impact of the Recruitment System of New Graduates as Temporary Staff on Transition from College to Work Naoyuki

More information

% 1% 37% 1 2

% 1% 37% 1 2 . 1. 2. 3. 3-1 3-2 3-3 3-4. 1. 2. 3. 4.. 1. 2. 3. 4.. 1. 2. 3.FORTRAN -1- 1 2002 2 2002-2- 2002 690 10% 1% 37% 1 2 20% -3- 1. 2. 3. 4. -4- 2002 1 24 1949 5 9 5 74% 50% -5- 1. 1 16 23 1 2001 25 1992 3 3

More information

2 2 3 4 5 5 6 10 14 17 18 18 20

2 2 3 4 5 5 6 10 14 17 18 18 20 1. 1990 2001 38 02 2. 90 3. 00 3 4. 02 5.5 3.6 2 5. 02 03 GDP 0 2 2 3 4 5 5 6 10 14 17 18 18 20 1930 50 81090 10 2001 38 2.2 2.301 7 02 3.603 5 3.5 FRB03 2 11 BS BS BS 90 1 Personal Income and Its Disposition

More information

! " # $ % & ' ( ) +, -. / 0 1 2 3 4 5 6 7 8 9 : ; < = >? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ ] ^ _ ` a b c d e f h i j k l m n o p q r s t u v w x y z { } ~ This product is

More information

中国引き締め策の対外的影響

中国引き締め策の対外的影響 ito@nli-research.co.jp 2 2003 2004 9.8 47.8 10.7 84.3 3 1 1 4 5 9.6 9.8 47.8 28.6 84 60.2 30.2 7.5 SARS 15.4 338.83 11.9 726.97 42.7 SARS 10.7 12.8 ( ) 10.9 16.1 1997 6 8.7 11.9 20.7 21.6 16.2 17 7 15.3

More information

IBPC Osaka Event Topics International Affairs Department, Investment Promotion Project

IBPC Osaka Event Topics International Affairs Department, Investment Promotion Project IBPC Osaka Event Topics International Affairs Department, Investment Promotion Project IBPC Osaka Event Topics International Affairs Department, Economic Exchange Project Outline of the International Affairs

More information

独禁法上の正当化理由と独禁法適用除外制度について(航空市場における市場画定を手掛かりとして)

独禁法上の正当化理由と独禁法適用除外制度について(航空市場における市場画定を手掛かりとして) 06125 1 2 1 1999.12.20 2001.11.30 2 1997 2000 p185194 1 3 4 5 6 3 4 1997 p136 p175 5 p155 6 2 7 7 11 12 14 13 11 3 49 10 2000 p21 [ ] 1997 p137 1997 p83 4 8 9 p134 p15 2000 10 p50 (p51) 8 p84 9 1995 P71

More information

Huawei G6-L22 QSG-V100R001_02

Huawei  G6-L22 QSG-V100R001_02 G6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 1 2 3 17 4 5 18 UI 100% 8:08 19 100% 8:08 20 100% 8:08 21 100% 8:08 22 100% 8:08 ********** 23 100% 8:08 Happy birthday! 24 S S 25 100% 8:08 26 http://consumer.huawei.com/jp/

More information

fringe benefit 6565 1 FEHB Federal Employees Health Benefits States Employee Health Benefits Medicare 1965 TitleX VIII of the Social Security Act1966

fringe benefit 6565 1 FEHB Federal Employees Health Benefits States Employee Health Benefits Medicare 1965 TitleX VIII of the Social Security Act1966 特 集 :アメリカの 社 会 保 障 アメリカの 医 療 保 障 システム 雇 用 主 提 供 医 療 保 険 の 空 洞 化 とオバマ 医 療 保 険 改 革 長 谷 川 千 春 1980 20 1 2 2009 2010 2 Employer- Sponsored Health Insurance I 65 16 fringe benefit 6565 1 FEHB Federal Employees

More information

... 1 OECD... 2 VAT OECD thresholds VAT BEPS Acti

... 1 OECD... 2 VAT OECD thresholds VAT BEPS Acti ... 1 OECD... 2 VAT OECD... 3 2-1.... 3... 6... 7... 8... 8 2-2.... 8 thresholds... 8... 9... 10... 10 2-3.... 11... 11... 11 VAT... 13 3-1. BEPS Action 1... 13 3-2.... 15... 19 4-1.... 19 4-2.... 21 VAT/GST

More information

No.9 3 4 4 5 6 9 9 13 15 15 17 21 23 27 31 2 1990 95 3 1 1 65 1 50 50 1 (2000) 4 1989 2 20% 26% 90 1 2 89 12 5 95 3 94 96 98 99 5 4 50 4 1 3 5 700 1,200 40 1,000 2 87 70% 15 60% 12 89 50% 5 3 95 1 4 90

More information

阿部Doc

阿部Doc Bulletin of Osaka University of Pharmaceutical Sciences 1 (2007) Articles Medical Reform and Medical Service Market for Restructuring of the Community Medical System Isao ABE Osaka University of Pharmaceutical

More information

大学論集第42号本文.indb

大学論集第42号本文.indb 42 2010 2011 3 279 295 COSO 281 COSO 1990 1 internal control 1 19962007, Internal Control Integrated Framework COSO COSO 282 42 2 2) the Committee of Sponsoring Organizations of the Treadway committee

More information

... 4 I. REIT Appendix PwC 2

... 4 I. REIT Appendix PwC 2 2014 3 31 October 2010 PwC 1 ... 4 I. REIT... 5.... 25 Appendix... 43 PwC 2 REIT PwC 4 I. (REIT) I-1. REIT REIT REIT US-REIT 1960 1961 2013 US-REIT 600 US-REIT 10 83 10 US-REIT US-Mutual Fund (CMBS) US-REIT

More information

Core Ethics Vol.

Core Ethics Vol. Core Ethics Vol. < > Core Ethics Vol. ( ) ( ) < > < > < > < > < > < > ( ) < > ( ) < > - ( ) < > < > < > < > < > < > < > < > ( ) Core Ethics Vol. ( ) ( ) ( ) < > ( ) < > ( ) < > ( ) < >

More information

財政赤字の経済分析:中長期的視点からの考察

財政赤字の経済分析:中長期的視点からの考察 1998 1999 1998 1999 10 10 1999 30 (1982, 1996) (1997) (1977) (1990) (1996) (1997) (1996) Ihori, Doi, and Kondo (1999) (1982) (1984) (1987) (1993) (1997) (1998) CAPM 1980 (time inconsistency) Persson, Persson

More information

倒産後の企業再生についての日米比較

倒産後の企業再生についての日米比較 No.25 22 11 Abstract The purpose of this paper is to test the following question. Does the Insolvency Law system of Japan offer an opportunity for highly motivated persons to reconstruct their bankrupt

More information

II A LexisNexis JP 80, /03/

II A LexisNexis JP 80, /03/ 1 20 I II III 1 2 3 4 IV I Makiko Noto / 1 1933 8 2 2004 16 3 1 1963 101 118 11 1965 291 332 2 4 1985 247 262 3 446 2 3 465 2 465 5 2004 16= 2005 2005 004 2012 summer / No.392 3 4 5 80 6 7 5 20 8 II A

More information

206“ƒŁ\”ƒ-fl_“H„¤‰ZŁñ

206“ƒŁ\”ƒ-fl_“H„¤‰ZŁñ 105 206 105 117 2007 105 3 LCC 110 106 LCC 111 106 1 111 107 2 112 1 107 3 114 2 108 115 109 115 1 LCC 110 Summary 117 2 110 2005 3 LCC 19 3 6 LCC LCC LCC 1.0 2 3, 1997 B/C Cost Benefit Ratio 1997 NPV

More information

エレクトーンのお客様向けiPhone/iPad接続マニュアル

エレクトーンのお客様向けiPhone/iPad接続マニュアル / JA 1 2 3 4 USB TO DEVICE USB TO DEVICE USB TO DEVICE 5 USB TO HOST USB TO HOST USB TO HOST i-ux1 6 7 i-ux1 USB TO HOST i-mx1 OUT IN IN OUT OUT IN OUT IN i-mx1 OUT IN IN OUT OUT IN OUT IN USB TO DEVICE

More information

(2) IPP Independent Power Producers IPP 1995 NCC(New Common Carrier NCC NTT NTT NCC NTT NTT IPP 2. IPP 2.1 1995 4 (3) [1] [2] IPP [2] IPP IPP [1] [2]

(2) IPP Independent Power Producers IPP 1995 NCC(New Common Carrier NCC NTT NTT NCC NTT NTT IPP 2. IPP 2.1 1995 4 (3) [1] [2] IPP [2] IPP IPP [1] [2] / 1995 Grid Access Model 1. (1) 22 1998 12 11 2000-1- (2) IPP Independent Power Producers IPP 1995 NCC(New Common Carrier NCC NTT NTT NCC NTT NTT IPP 2. IPP 2.1 1995 4 (3) [1] [2] IPP [2] IPP IPP [1] [2]

More information

公務員人件費のシミュレーション分析

公務員人件費のシミュレーション分析 ESRI Discussion Paper Series No.256 December 2010 Economic and Social Research Institute Cabinet Office Tokyo, Japan The views expressed in ESRI Discussion Papers are those of the authors and not those

More information

Transformation and Various Aspects of Community Popular Education in Tokyo in Meiji Era Takeo Matsuda The purpose of this paper is to examine the variety and transformation of community popular education

More information

朝日工業社 環境報告書2008(表紙)

朝日工業社 環境報告書2008(表紙) Asahikogyosha Co., Ltd. Environmental Report 2008 Contents Greeting Asahikogyosha Co., Ltd. Environmental Report 2008 01 Asahikogyosha Co., Ltd. Environmental Report 2008 Approach on environment 02 Company

More information

IMES DISCUSSION PAPER SERIES Discussion Paper No. 99-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 100-8630 203 IMES Discussion Paper Series 99-J-17 1999 6 * JEL classification E52 E58

More information

日本国憲法における「社会福祉」

日本国憲法における「社会福祉」 No.22 2001 11 Abstract The usage of the term social welfare started after the World War II in Japan, in article 25 of the Constitution enacted in 1946. The term appeared while the Diet was debating on

More information

No. 20 February 2013 The Michigan Mission and the University of Ryukyus: American Public Diplomacy toward Okinawa in the Cold War Tadashi Ogawa The US military rule on Okinawa lasted for 27 years from

More information

[2] 1. 2. 2 2. 1, [3] 2. 2 [4] 2. 3 BABOK BABOK(Business Analysis Body of Knowledge) BABOK IIBA(International Institute of Business Analysis) BABOK 7

[2] 1. 2. 2 2. 1, [3] 2. 2 [4] 2. 3 BABOK BABOK(Business Analysis Body of Knowledge) BABOK IIBA(International Institute of Business Analysis) BABOK 7 32 (2015 ) [2] Projects of the short term increase at present. In order to let projects complete without rework and delays, it is important that request for proposals (RFP) are written by reflecting precisely

More information