01†Efi„“P.mcd
|
|
- たみえ かがんじ
- 7 years ago
- Views:
Transcription
1 LPS LPS LPS LPS LPS LPS
2 LPS LLC LPS LLC
3 LPS LPS LPS LPS LPS
4
5 LPS LPS LPS LPS LPS
6 LPS LPS
7 LPS
8 LPS LPS
9 LPS
10 LPS
11 LPS LLC LLC
12 Memec Memec
13 LLC LLC LLC LLC LLC LLC
14
15
16
17 Comity
18
19
20
21
22
23 LPS
24 LPS LPS LPS LPS LPS LPS LPS LPS LPS The Revised Uniform Limited Partnership Act LPS LPS LPS
25 LPS LPS LPS
26
27
28 LPS LPS LPS LPS LPS b LPS a LPS LPS a LPS LPS b LPS LPS LPS a LPS LPS b c LPS LPS LPS
29 LPS LPS LPS a LPS a LPS f LPS LPS LPS a LPS LPS LPS LPS LPS
30 LPS LPS LPS LPS
31 LPS LPS
32 LPS
33 LPS LPS LPS
34 Gevurtz, A., 2012, Way Delaware LLCS?. Oregon Law Review, 91 (1), pp. 57. LEX/DB LEX/DB LEX/DB LPS TKC STAFF OF THE JOINT COMMITTEE ON TAXATION, 1997 last update, Review of Selected Entity Classification and Partnership. Available : 15.htm#anchor197 visited Dec. 15, Mullis, K., Check-the-Box and Hybrids : A Second Look at Elective U. S. Tax Classification for Foreign Entities. Tax Analysts, pp. 371.
35 Ibid, pp , Memec plc v.the commissioners of Inland Revenue 1998 STC754. Milet, M. Hybrid Foreign Entities, Uncertain Domestic Categories : Treaty Interpretation Beyond Familiar Boundaries. Canadian Tax Journal, 59 (1), pp. 42, UNITED KINGDOM HM REVENUE & CUSTOMS, INTM Available : visited Dec. 15, UNITED KINGDOM HM REVENUE & CUSTOMS INTM Available : visited Dec. 15, Milet, supra note 22 pp. 30. Canada Revenue Agency, Technical News No. 38. Available : pub/tp/itnews-38/itnews-38-e.html Toc visited Dec. 20, ibid. LLC
36 DHC
37 TMI lib/report/2012fy/e pdf Boidman, N. and Kandev, M., Foreign Entity Classification and The Meaning of Corporation / Societe InTheIncomeTaxAct.Canadian Tax Journal, 57 (4), pp. 886, Mullis, supra note 18, pp. 377, 378.
AT AT AF AT AF AT AF AF AT AF AT AF AF AT AT AT AF AT AT AT AF AT AT AT AT AF AT AF AT AF AT AF AF AT AT AF AF AT AF AT AF AT AF AF AF AF AF AT AT AT AF AF AF AT AT AF AT AT AF AF AT AF AF AF AT AF AT
More information納税者番号制度の導入と金融所得課税
() 1 2 () 16 4 2 () 3 1 ( 63 ) 2 3 1 () 54 37 4 5 ( 55 ) 6 () 7 55 3 ( 55 8 ) () 58 60 3 61 4 5 6 300 300 62 9 15 7 2 63 ( 1 ) 8 4 4 11 2 9 15 6 16 6 20 9 17 17 10 8 9 10 3 11 62 12 26 2 10 30 38 () 46
More information30 A 1 2. 19 3 19 9 1 2 2 1 3. 1 3 1. 2 1 3 2. 3
2012 29 58 7 8 37 6 609 18 6 20 1941 38 1 1. 1 1. 18 A A 11 B A 30 A 1 2. 19 3 19 9 1 2 2 1 3. 1 3 1. 2 1 3 2. 3 31 4 4 4 4 4 4 4 4 4 5 2. 4 3 2 1. 2 1 1. 6 2 6 A 19 6 B 17 2 1 2. 6 28 1332 36 2 A B A
More informationZ honorarium LEX/DB TKC URL ; http://www.katsuragawa-lc.com Lastvisited 2002. 10. 7 URL;http//www.nta.go.jp/category/toukei/h12/sinkoku.htm Lastvisited2002. 10. 7 LEX/DB TKC URL ; http://www.taxanser.nta.
More informationuntitled
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[ ]{木山(判例)}(責)魏.indd
59 3 2017 29 2 8 I 1 36 1 2 2 26 44 2 3 4 36 17 44 2 1 2 1 8 2 8 4 3 2 8 3 26 10 4 26 2014 103 91 5 6 28 1 183 1 7 5 44 2 2 2 26 36 17 6 1315 2006 192 1317 2006 268 6 1 2016 71 2 2017 29 7 15 8 27 253
More informationDES http://mainichi.jp/ select/seiji/news/20091118dde001010025000c.html http://www.mof.go.jp/zeisyu/h2109.htm http://www.asahi.com/politics/update/1102/tky200911020326.html DHC
More information本組よこ/本組よこ_小林俊明_P001-038
1 board of directors directors meeting 2 WILLIAM M. FLETCHER, 2FLETCHER CYCLOPEDIA OF THE LAW OF PRIVATE CORPORA- TIONS 236 237 rev. ed. 2006 ; STEPHEN M. BAINBRIDGE, CORPORATION LAW AND ECO- NOMICS 214
More information.T.C.Y._.E..
25 No.33 C O N T E N T S REVIEW 1 2 5 4 3 6 7 8 9 1 11 1, 1, 7,5 75 916,95 (121) 756,67 (15) 718,89 (13) 91,496 (169) 54,2 (179) 3,243 (75) 727,333 (129) 564,47 (112) 55,458 (11) 6,68,953 (18) 5,624,957
More information2.8% 2.0% 2.4% 2.4% 0.4% 0.1% 0.3% 0.5% 3.8% 5.6% 25.6% 29.3% 64.6% 60.0% 1
2.8% 2.0% 2.4% 2.4% 0.4% 0.1% 0.3% 0.5% 3.8% 5.6% 25.6% 29.3% 64.6% 60.0% 1 16 24 21 20 20 23 10 11 9 10 3 3 3 2 3 1 3 4 6 8 2 0 1 2 3 4 5 6 0 1 2 3 4 5 6 0 1 2 3 4 5 6 3 4 Q & A Q1 A1 Q2 A2 Q3 A3 7
More informationQ&A最低資本金特例030131.PDF
& 1 2 2 3 2 2 3 2 2 3 10 11 10 90 12 13 14 15 16 17 18 19 20 2 2 3 21 2 2 3 22 23 24 25 20 10 26 27 28 10 8 1 29 30 10 8 2 31 32 2 2 3 33 10 8 3 10 11 2 34 10 8 3 10 12 2 35 36 20 10 37 38 39 40 41 42
More information2012_10_A_cover.indd
c %& r Z \ W n % & & % % & % & & % % % & % & % & & % & % %& % & % & % % % & & & W W W W A
More information‡o‡P†C‡P‡Q”R„û†^‡P†C‡P‡Q
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Q & A ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
More information2012_05_GLK_cover.indd
c %& r Z \ W W n q & F % % & & % & & % % % & % & % & % & % & % & F F % % % & & & & % & A
More informationEPSON
B K L & & & & & & & & L & & & & & & & K & & & & & L L L & & & K L L L & & L L L & & & & & & & & & & & & & & & & & & & & & & & & & & & L & K L K & & & & & & & L L & & L & & L L & & & & &
More information™…
2/10 15 2010. No1362 1 1 216315 91430 Q A & 0.23% 1 1.4% 04-7120-2020 050-5540-2023 Q A & 1 1 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 1 1 2 3 4 5 6 7 8 9 10
More informationbumon_pro.indd
q w e r t y u i o!0 !1!2!3 !4!5!6 !7!8!9 @0 @1 @2 @3 @4 @5 @6 @7 @8 @9 #0 #1 #2 #3 #4 #5 #6 #7 #8 #0 $0 $1 $2 $3 $4 $5 $6 $7 $8 $9 %0 %1 %2 %3 %4 %5 %6 %7 %8 %9 ^0 ^1 ^2 ^3 ^4 ^5 ^6 ^7 ^8 ^9 &0 &1 &2
More informationMicrosoft Word - 蜀・伐豬ゥ蠕ウ
821 FIN 48 FIN 48 FIN 48 SFAS 109 SFAS 109 SFAS 109 more likely than not 1 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.109, Accounting for Income Taxes, February
More information122011pp.139174 18501933
122011pp.139174 18501933 122011 1850 3 187912 3 1850 8 1933 84 4 1871 12 1879 5 2 1 9 15 1 1 5 3 3 3 6 19 9 9 6 28 7 7 4 1140 9 4 3 5750 58 4 3 1 57 2 122011 3 4 134,500,000 4,020,000 11,600,000 5 2 678.00m
More informationMicrosoft Word - 映画『東京裁判』を観て.doc
1 2 3 4 5 6 7 1 2008. 2 2010, 3 2010. p.1 4 2008 p.202 5 2008. p.228 6 2011. 7 / 2008. pp.3-4 1 8 1 9 10 11 8 2008, p.7 9 2011. p.41 10.51 11 2009. p. 2 12 13 14 12 2008. p.4 13 2008, p.7-8 14 2008. p.126
More information308 ( ) p.121
307 1944 1 1920 1995 2 3 4 5 308 ( ) p.121 309 10 12 310 6 7 ( ) ( ) ( ) 50 311 p.120 p.142 ( ) ( ) p.117 p.124 p.118 312 8 p.125 313 p.121 p.122 p.126 p.128 p.156 p.119 p.122 314 p.153 9 315 p.142 p.153
More information日経テレコン料金表(2016年4月)
1 2 3 4 8,000 15,000 22,000 29,000 5 6 7 8 36,000 42,000 48,000 54,000 9 10 20 30 60,000 66,000 126,000 166,000 50 100 246,000 396,000 1 25 8,000 7,000 620 2150 6,000 4,000 51100 101200 3,000 1,000 201
More information73 p.1 22 16 2004p.152
1987 p.80 72 73 p.1 22 16 2004p.152 281895 1930 1931 12 28 1930 10 27 12 134 74 75 10 27 47.6 1910 1925 10 10 76 10 11 12 139 p.287 p.10 11 pp.3-4 1917 p.284 77 78 10 13 10 p.6 1936 79 15 15 30 80 pp.499-501
More information2 2 3 4 5 5 2 7 3 4 6 1 3 4 7 4 2 2 2 4 2 3 3 4 5 1932 A p. 40. 1893 A p. 224, p. 226. 1893 B pp. 1 2. p. 3.
1 73 72 1 1844 11 9 1844 12 18 5 1916 1 11 72 1 73 2 1862 3 1870 2 1862 6 1873 1 3 4 3 4 7 2 3 4 5 3 5 4 2007 p. 117. 2 2 3 4 5 5 2 7 3 4 6 1 3 4 7 4 2 2 2 4 2 3 3 4 5 1932 A p. 40. 1893 A p. 224, p. 226.
More information() L () 20 1
() 25 1 10 1 0 0 0 1 2 3 4 5 6 2 3 4 9308510 4432193 L () 20 1 PP 200,000 P13P14 3 0123456 12345 1234561 2 4 5 6 25 1 10 7 1 8 10 / L 10 9 10 11 () ( ) TEL 23 12 7 38 13 14 15 16 17 18 L 19 20 1000123456
More information戦後の補欠選挙
1 2 11 3 4, 1968, p.429., pp.140-141. 76 2005.12 20 14 5 2110 25 6 22 7 25 8 4919 9 22 10 11 12 13 58154 14 15 1447 79 2042 21 79 2243 25100 113 2211 71 113 113 29 p.85 2005.12 77 16 29 12 10 10 17 18
More information29 2011 3 4 1 19 5 2 21 6 21 2 21 7 2 23 21 8 21 1 20 21 1 22 20 p.61 21 1 21 21 1 23
29 2011 3 pp.55 86 19 1886 2 13 1 1 21 1888 1 13 2 3,500 3 5 5 50 4 1959 6 p.241 21 1 13 2 p.14 1988 p.2 21 1 15 29 2011 3 4 1 19 5 2 21 6 21 2 21 7 2 23 21 8 21 1 20 21 1 22 20 p.61 21 1 21 21 1 23 1
More information65-4 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 information2 1
http://www.kikkoman.co.jp/ 2 1 21,646 11,219 5,275 17,350 6,056 20,983 2,777 10,793 4,327 10,125 10,739 128,391 359,906 119,975 392,611 59,993 202,727 18,557 1,401 4,052 4,045 5,702 5,852 2,378 103,445
More information15.06月号.indd
2015. no521 6 2015.6 News 2015.6 News News 2015.6 2015.6 News News 2015.6 News 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
More information14.08月号.indd
2014. no511 8 News 2014.8 News 2014.8 News 2014.8 News 2014.8 2014.8 2014.8 News 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 1 2 3 4 5 6 7 8
More information15.03月号.indd
2015. no518 3 2015.3 2015.3 News 2015.3 2015.3 News News 2015.3 2015.3 2015.3 2015.3 2015.3 2015.3 2015.3 2015.3 2015.3 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
More information<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 information1〜4
1 1875 1969 1985 2 1989 90 1990 91 1989 80 2000 3 4 5 1 1969 2 1995 3 2000 4 2000 5 2004 91 6 7 41 1908 1918 10 10 8 1934 15 9 10 6 2004 13 7 11 90 2004 240 8 9 1989 90 10 92 32 42 20 450 11 36 12 13 14
More informationIMES 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... 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-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!!! 10 1 110 88 7 9 91 79 81 82 87 6 5 90 83 75 77 12 80 8 11 89 84 76 78 85 86 4 2 32 64 10 44 13 17 94 34 33 107 96 14 105 16 97 99 100 106 103 98 63 at 29, 66 at 58 12 16 17 25 56
More information14-比屋定.indd
473 9 11 474 245 2012 1 N SS (1) N SS 475 (2) 1 2 3 critical linchpin (3) N SS (4) B U R (5) B U R 476 245 2012 from the bottom up B U R (6) 1 2 3 4 (7) (8) (9) (10) 477 (11) (12) B U R Quadrennial Defense
More informationJCOAL journal_Vol4(表紙)_0603
JCOAL Journal vol.4 2006.3 01_ 02_ 12_ 25_ 29_ 33_ 01 JCOAL Journal JCOAL Journal 02 03 JCOAL Journal JCOAL Journal 04 05 JCOAL Journal JCOAL Journal 06 07 JCOAL Journal JCOAL Journal 08 s s s s s s s
More information(
JRI news release (Email: yoshimoto.kiyoshi@jri.co.jp) 1. 2. 3. 4. 5. 6. 7. 1 1980 9 19 2007 7 1 1.0 1991 16 2006 1990 16 2007 2005 3 1 1 2 2007 11 36 2007 3 23 23 23 4 1980 5 1985 23 1988 23 6 1980 2000
More informationAbstract of Answers and Returns made pursuant to the Act for Taking an Account of the Population of Ireland Irish historical statistics : population, 1821-1971, Second Report of the Commissioners of Irish
More information国際法と先制的自衛
200220 51 51 2002. 12.10, p.56.,, 1993, p.937. 28 2004. 1928, 1953, p.400., 1960, p.542., 2003, p.550,,, 1999, pp.503505. 100 10,, 2001, p.278., 1975, pp.7076. 2004. 29 51 51 10 1945 183711 11 183712 20
More information<90AD8DF489C88A D322E696E6462>
Graduate School of Policy and Management, Doshisha University 167 Donation Booth 2012 11 1994 1998 Donation Booth 1993 1994 1 15 2009 11 2012 11 2 3 4 2011 1 146 1994 32-40 1994 2 2011 27 3500 2003 06
More information15 CFC foreign business income mobile income 3 [ ] CFC the passive Conduct of an active business highly mobile FPHCI PRESIDENT S ADVISORY PANEL
15 Active income PassiveMobileincome /CFC Active income PassiveMobileincome Active Passive Passive income Zoltab Gerendy passive income passive income passive income 1 Active income PassiveMobileincome
More information30 Criminal Injuries Compensation Act (1995) http://www.legislation.gov.uk/ukpga/1995/53/contents/enacted 31 Domestic Violence, Crime and Victims Act 2010 http://www.legislation.gov.uk/ukpga/2004/28/pdfs/ukpga_20040028_en.pdf
More informationuntitled
H19.7 H19.7 H19.7 11 H19.7 12 H19.7 13 H19.7 14 H19.7 15 H19.7 16 H19.7 17 H19.7 18 H19.7 19 H19.7 110 H19.7 111 H19.7 112 H19.7 113 H19.7 114 H19.7 115 H19.7 116 H19.7 117 H19.7 118 H19.7 119 H19.7 120
More information,
JOC , , HP http://www.nta.go.jp pp. 426455 NPO pp. 766810 , Internal Revenue Service 2012 Publication 547, Casualties, Disasters, and Thefts 2012 Returns, pp. www.irs.gov/pub/irs-pdf/p.pdf2013. 3. 20
More information64-5 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 informationValue 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 informationuntitled
33 28 1 1 67 2 2 John O. Haley, Antitrust in Germany and Japan, The First Fifty Years, 1947-1998, 2000, p.6, 100. 68 5 1 15 2 1 3 4 5 3 4 5 26 2 17 17 244 36 12 5 264 55 26 28 177 69 6 7 8 9 45 1 6 25
More informationæ 1 2 3 rentier state s rent æ æ 1 Zanoyan 2 Gambill æ 3 æ 1987 Luciani Beblawi The Rentier State 4 Luciani Beblawi Luciani 40 æ World Development Indicators 10 1 UNDP 10 / æ æ No.37 2004 19 æ Sadowski
More informationIncome 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 informatione? 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 informationKyoto 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 informationNo.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 information556†i’^”R”††j
Mayama Akira law of armed conflict international law in time of war 1 19 20 international humanitarian law 2 3 20 jus ad bellum jus in bello No. 556 2006 11 33 1 1 4 5 51 armed attack, agression armée
More information