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 8 239 113 240 104 241 92 242 126 K F K F F K K K K F (1) F (2)K (3) 330 10 330 20 F 500 K 200
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 14 social security: [ ] [ ] (3) 15 (built-in stabilizer) 7 1325
3 [ ] (4) 16 9-12 1.5. 9 11 17 18 (1) 19 (2) 20 (3) 21 123.02 A B 22 (4) [ ] (5) 23 [ ]
4 1.6. 20-23 24 25 22 [ ] 21 26 27 [ ] [ ] 28 20 111.01, 121.01
5 2. 14 1 30 83 84 92 94 2.1. 2.2. 2.3. 2.4. 2.5. 111.01 1 2.1. 60 3 27 39 2 247 2 3 4 5 6 7 17 1.4 1.5 ( ) 14 1 25
6 8 9 14 1 112.01 50 2 6 760 30 ipod 113.01 43 7 17 19 7 1221 20 114.01 4 12 15 46 9 2829 ( ) ( 22 ) ( 22 ) cf. 10 14 3 26 1787 42 15 1 30 1814 44 72 22 9 2.2. 1 2 77-85 2.2.1. 2 2.2.2. 11 121.01 12 30 3 23 9 3 336 X A 26 2 5 10 1 1
7 45 X A ---------------- ( ) 13 14 [ ] 2.4 --------------------- 15 16 17 122.01 43 6 28 19 6 1130 18 19 122.02 7 11 28 46 10=11 1046 29 X X 20 21 22 12 10 24 48 6 1534 1068 171 X
8 / 37 1 53 NOTE 2 2.2.3. 23 24 25 26 (1) (2) (1) (risk averse) 28 27 29 30 29 (risk) 30 (uncertainty) (2) 31 (welfare) ------------------------ 1253 200 (2003) ------------------------ 32 132 33 157 83 [ ] ( )
9 123.01 51 1 13 22 3 756 132 X K 59 123.02 57 7 23 33 7 1616 34 11 12 21 47 6 1479 ------------------------ 107 548 1994 2.2.4. 35 36 37 124.01 25 4 18 1 4 581 Y / 38 39 [ ] 2.2.5. 40 125.01 48 10 31 19 13 220 1958 1964 1964 1958 73
10 2.2.6. 41 773-817 42 42a 43 44 45 46 47 [ ] cf. 2.3. 74-94 87-95 2.3.1. 14 1 48 131.01(=111.01) 49 60 3 27 39 2 247 50 131.03 76 94 51 79-81 cf.
11 132.01 52 44 9 30 22 5 682 30 20 30 / 20 / X 2.3.2. 53 (ability to pay, Leistungsfähigkeit) [ ] 54 ( ) 88 [ ] 55 88 [ ] 1289 218-223 (2005.5.1-15) 131.02 2 7 35 6 1029 ( ) 56 2.3.3. 2.3.4. 57 58 57 58 A 1000 100 B 100 100 A B
12 C 1000 1000 D 1000 100 C D 80 1.2 70 70 171 ( 2000) 2.3.5. 59 60 (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) 62 65 66 50% A A B B 67 76 50% 100% 60% 6850% 6930%
13 A B 70 (friction) 71 (transition) 30% 72 (windfall) A B 22 114.01 (2) 73 74 (deadweight loss: )
14 (incentive) 75 25 62 (1997) 76 (lump-sum tax) 78 77 (a poll tax, capitation) [ ] 84 (3) (equity: ) 79 (trade off) 80 81 2.4. 141.01 82 141.02 83 33 3 28 12 4 624 26 (1) (2)
15 141.03 84 (advance ruling) 96-103 2.5. [ ] 97 85 86 87 1990 1 5 6
16 3. 3.1. 42-76 53 57 1 19 2 3 4 5 182-184 20 1 2 3.2. 228-230 6 7 8 9 10 11 12 89 1 330 100 10 330 900 100 20 900 1800 100 30 1800 3000 100 40 3000 100 50
17 1800 37% 438 38 400 330 10% 70 20% 33 14 47 13 ( 2000 14 (bracket) 15 17 )(marginal rate) 20% 1 (average rate) 47/400 11.75% 16 income bracket (effective rate) 47/438 10.73% 330 20 330 297 340 272 [ ] 29 49 (2002) 10 [ ] 18 19 (deduction) 20 (credit) 72 87 86 38 92 95 52 (2003) 230 3.3. 211 180-186 3.3.1. 180 (utility) consumption (expenditure) type concept of income expenditure tax source income scheduler system global income global system
18 3.3.2. 21 21 3.3.3. or ( ) 3.3.4. 22 181 (source) 23 (source) 2 24 capital gain ( ) 182 [ ] 25 26 Georg von Schanz Robert M. Haig Henry C. Simons Schanz-Haig-Simons Haig-Simons 3.3.5. capital gain ( ) 9 1 15 34 cf.
19 3.3.6. 211.01 59 3 21 30 8 1485 2655 9 cf. 146 27 ----------------------------- 211.02 46 11 9 25 8 1120 3.4.3 0 191 [ ] 192 28 211.03 56 7 16 32 7 1054 29 9 1 16 211.04 54 5 31 30 5 1077 310 310 A X X X 30
20 310 30 40 50 240 NOTE 80 100 100 X 3.3.7. 30 197-199 207 228 imputed income 197 3.3.3 A B C 100 D 100 31 120 120 120 120 197 5000 A B 3% 20% A 4000 1000 32 30 6 120 B 5000 33 150 30 120 A B B C 147-229 1998 Ramseyer 17 1-96 1987 A B B B 198-199 2
21 34 2000 0 2000 35 2000 (= ) 2000 197 2 1500 [ ] 36 37 39 4 4 1 [ ] 28 2 1 3.3.8. 1 40% A 100 40 B 2 C 60 D 40 100 40 40 16 56 60 24 40 16 40 A B C D 38 A B A B win-win
22 A B B A 1265 (1-4 ) 117 11 12 1021 118 1 2 1 3 4 220 5 6 487 (2004-2005) 3.3.9. 39 (capital gain ) E 1000 1500 500 E cash flow 40 (present discounted value) 10% 110 100 110 100 41110 1.1 110 2 121 2 121 42121 1.1 2 100 1 100 43100 1.1 91 2 100 44100 1.1 2 83 1 2 100 45100 100/1.1 100/1.1 2 1000 cash flow E 1000 1500 10% 1 cash flow 100 150 500 150 150 3.3.10. (1) 10% 40% F 1000 G 1000 1000 400 600 60 24 636 636 578 =636 1.1 1000 400 600 F G G 46 (2)
23 2 1000 1100 440 660 660 600 1000 400 600 660 600 60 100 100 60 40 16 684 700 16 1140 456 1140 0.4 684 600 60 60 600 47 (profit) 48 time value of money I(1+r)(1-t)=I(1-t)(1+r) (3) 2 lifetime ( ) lifetime 197 [ ] [ ] [ ]
24 49 cf. (Dual Income Taxation) 3.3.11. 50 second best 51 (1-4 ) 117 11 12 1021 118 1 2 1 3 4 220 5 6 487 (2004-2005) 3.3.12. 232.02 321.01 3.4. 313-350 355-358 395-408 447-472 490-493 214-240 245-248 270-288 297-306 3.4.1. (cash method) (accrual method) 36 37 22 2
25 22 3 ( ) (1 1 12 31 ) 3 4 1 3 31 67 3.4.2. 36 1 325 47 12 26 26 10 2083 3 37 3.4.6 232.02 327 5 67 2 67 328 329 330 232.01 49 3 8 28 2 186 / / / 323.07 33 7 31 9 7 1403 X Y
26 NOTE 453 455 33 2 323.11 A A A DES (debt equity swap) 16 12 24 58 9 2637 1883 31 14 3 14 1783 52 13 3 2 48 3 757 1742 25 455 323.08 54 10 30 26 2 306 X Y / / / / NOTE 2. 323.09 9 25 40 9 1205 TKC KE 33 1 2 / 33
27 / 22 4 471 3.4.6 2001 100 40 2 2002 100 0 0 69 70 140 1 323.14 43 5 2 22 5 1067 A A 103 241.02 40 4 9 19 3 582 28 27 27 3.4.3.
28 232.03 53 2 24 32 1 43 / ( / 336 NOTE 2.(2) 59 8 31 31 4 893 60 4 18 31 12 3147 247 cf. 3.3.6 46 11 9 25 8 1120 211.02 3.4.4. (principle of matching costs with revenues) 286 3.4.9 37 342 NOTE 2.(2) 20 10 20 50 20 50 30 2001 150 75 75 15.5 2 6 7.5 2002 50 25 25 3 2 1 2001 150 100 50 8 2002 50 0 50 8 3.4.5. 2 6 2 6
29 321.01 22 4 399 400 (1 5 ) 100 1 50 3 477 5 935 7 1295 9 1545 1983 321.02 5 11 25 47 9 5278 405 403 2 342 406 404-405 3.4.6. (mark-to-market method) (realization method) 10 40 2001 1000 2002 1100 2002 2003 1210 / / 2001 1000 2002 1100 100 / 40 0 / 0 2003 1210 110 / 44 210 / 84 2003 210 / 84 (220) / 88 210 / 84 210 / 84
30 2002 0 40 40 350 406 3.4.7. Cf. (1) 183 (2) (3) 3.4.11 (1) (2) 3.4.6 2002 40 2003 44 44 taxable 36 22 4 2 61 3 1 1 [ ]
31 [ ] 3.4.8. Eisner v. Macomber, 252 U.S. 189 (1920) 24-3 24 36 (1) 36 (2) 1 120 100 A B 20 A 12000 0 12000 0 A 8000 A 20000 6000 14000 0 12000 8000 12000 ( 0) 12000 ( 0) 20000 ( 0) 12000 8000 200 B 200 20 4000 1 60 140 (20000 60 100) 100 B 60 20 1200 B 140 20 2800 B 1200 2800 4000 4 1 100 125 B 5 160 20000 125 B 160 25 4000
32 B B 120 B 2400 120 B 1200 2400 1200 120 120 B 120 25 3000 600 ( 0) ( 0) ( 0) 20000 12000 14000 12000 20000 15000 8000 2000 5000 78 37 (2004) [ ] 3.4.9. (1) (depreciation) 297-305 49 31 2000 1735 1735 2000 298 [ ] 349 2 11 (2) 120 1 1 (1) 120 1 1 (2)
33 2000 1000 2 0 1 1200 2001 1200 1000 200 1200 (1000 500) 700 700 500 200 1 234.02 51 3 16 27 3 314 NOTE 2. (2) 323.06 51 7 13 22 7 1954 (2) (accelerated depreciation) 10 2001 2002 1000 2002 2 1 cash flow 2000 1735 1735 2001 1000 909 826 174 1735 735 2002 1000 0 909 91 0 1000 265 265 2002 282 192 174 1.1 191 191 91 282 735 1.1 808 808 1000 192 282 192 2001 909 2001-909 2002-1000 2002 91 12 1 18 47 12 3767 10 10 16 45 6 1153 NBB 16 10 28 15 ( ) 26 31 (3) (expensing) 451-452
34 100 400 300 300% 40 160 120? 60 240 180 300% 300% (452 ) 100 400 40% 60% 40 300% (4) 317 42 2000 2 3000 1000 3000 3000 2000 3000 1000 2 ( ) 2000 3000 2001 4000 ( ) 2000 1000 2000 2001 4000 ( ) 2001 1500 3000 1500 4000 2500 2500 1500 1000 ( ) 2001 1000 1000 4000 3000 3000 1000 2000 1000 ( ) 2000 ( ) 2001 ( ) 3.4.10. built-in gain (lock-in effect, freezing effect) 2000 0 2001 1000 40% 1 2002 1100 10% 2 2001 10%
35 3 2001 9% 4 5 2002 40 2001 2002 10% 10% 9% 1000 0 1100 440 660 400 600 660 24 636 1000 0 1090 436 654 400 600 400 1000 660 24 1100 40 636 24 636 [ ] (realization) ( non-recognition) 2 12 2 218 [ ] 3.4.11. 123 2000 3 100 2000 0 249 249 2001 100 25 174 75 2002 100 17 91 83 2003 100 9 0 91 (1 100) (2 100) (3 100) 91 83 75 249 0, 100, 100, 100 (249, 0, 0, 0) 249 2001 1 75 249 174 100 100 75 25 2001 2002 17 2003 9
36 $ 0, 100, 100, 100 2 124 (?) [ ] 2000 2003 2003 2003 2000 2000 2000 --------------------------------------------- 2.3.2 131.02 1289 218-223 (2005.5.1-15) 3.4.8 Eisner v. Macomber 24-3 24 36 (1) 36 (2) 212.02 3.5. 202-227 168-175 188-191 189-194 248-252 3.5.1. 12 11 213.04 48 4 26 27 3 629 B X X NOTE 2. 1 551 552 1
37 2 3 171 A A B B A A 157 280 213.03 57 12 15 29 6 1202 X W X NOTE. 3 63 5 16 1281 87 3 12 3 756 278 24
38 Lucas v. Earl, 281 US 111 (1930) Poe v. Seabon, 282 US 101 (1930) 1948 3.5.3 NOTE. 2 4 3.5.2 5 6 (1) 0-330 10% 330-900 20% 500 7330 10% 170 20% 67 8250 10% 2 50 (2) 500 500 tax planning [ ] 9 84 3.5.2. 56
39 10 57 * * 56 212.04 3 5 22 183 799 X( ) W( ) X 56 56 56 56 NOTE 2. X 11 56 X NOTE 3. ( ) ( ) 15 6 27 15 10 15 16 11 2 1173 183 ( ) ( ) 15 7 16 16 6 9 17 7 5 56 56 NOTE 4. 12 ------------------------------------- 13
40 56 57 ------------------------------------- 14 15 213.01 16 300 32 4 30 11 4 666 H ( X) X X NOTE 2.(1) 12-3 34 3 20 10 3 427 [ ] 213.02 3 6 6 38 5 878 X T S X S S X S Y S X X X 35 20 X X NOTE 221 17 18 [ ] 19
41 20 170 282 667 190 3.5.3. 21 22 290 (1) 23 (2) 2 2 24 (economy of size) (3) 1 A 1 500 B 500 C 250 250 D 2 250 250 25A B C D 212. 02
42 B C 26 212.03 36 9 6 15 8 2047 762 1 NOTE 1. C D C D B C B C [ ] 28 C D 27 ( ) (marriage penalty) bracket bracket C D 189 ----------------------------------- 28 29 83 38 * 38 30A B 31A B
43 * 28 3 65 103 100 130 [ ] 83 2 38 76 141 103 2 32 84 1238 70 (2003) 242.01 9 9 9 44 6 1009 NOTE 1. 84 2 1 34 NOTE 2 & 3 33 3.6. 231-312 197-244 23 24 26 27 28 30 32 33 34 35 23 35 10 197
44 10 10 3.6.1. 23 1 666 2 3 587 4 5 6 181 182 3 1 63 23 22 89 165 100 15 15% 20% 7 221.01 39 12 9 15 12 2307 587 666 / 591 41 4 28 194 147 ( )
45 41 1 61 88 1991 221.02 61 10 3.6.2. 24 162.01, 221.03 35 10 7 14 12 2420 129-130 24 8 9 10 / 11 12 130 NOTE 2. 130 NOTE 3. 323.02 244 NOTE 1.(2) 13 25 1 6 X Y 200 Z 0 400 400 Z 600 0 400 X 300 14100 300 200 13 2
46 3.4.8 211.03 56 7 16 32 7 1054 24 2 69 1 181 182 15 16 92 1000 5% 17 18 10% 1000 19 3.6.3. 33 1 2 3 * 50 * 205 33 3 1 2 22 2 2 218 367 21 37 10 31 231-240 22 (averaging system 3.6.4 243.01 ) [ ]
47 222.01 43 10 31 14 12 1442 23 248 59 24 24a 25 169 (247 ) 34 40 3.4.10 26 222.01 27 60 222.05 [ ] 100 1000 60% 28600 29900 30540 1000 311140 [ ] 60% 900 540 540 1000 540 32460 33276 34816 100 900 60% 41 222.05 62 9 9 38 8=9 987 A X X A X B B 2.6 A 2600
48 60 1 1 X A 60 269 60 NOTE 2. 58 55 60 58 C D ( 180 300 5 ) D 300 120 E ( 120 300) F ( 250 300) 58 E 300 E 42180 F 300 F 4350 CDEF NOTE 3. (1) 1000 59 442000 453000 (2) P Q 59 P 1200 1000 50 150 75 Q 3000 1200 50 1750 (3) 59 2 P 1000 1800 P Q 59 2 P Q 3000 1800 50 1150 575 (4) (2) (3) P Q P Q Q (3) (2) P NOTE 5. A B X A X A X X X 222.02 50 5 27 29 5 641 35 36 37 X
49 [ ] 59 33 1 NOTE 2. (1) 768 [ ] 12 [ ] 3.5.1 1/2 (2) 38 10 NOTE 3. (1) (2) [ ] (3) 3 2 28 42 2 341 H X H 2.3 X 3.5 Y X 2.3 X 1.2 H X
50 33 2 222.03 3 4 18 37 12 2205 39 NOTE 2. 222.04 63 9 27 35 4 754 9 1 9 9 1 9 9 2 1 25 300,000 / 1 / 2 9 1 9 40 9 2 1 9 2 1 (I=C+ W) 242.02 3.6.11 62 1 69 1 2 62 1 241.01 3.6.11 222.06 4 7 14 46 5 492 NOTE 1.
51 46 [ ] (1) 3.3.7 [ ] 3.6.4. 32 5 47 48 243.01 NOTE 1. 600 5 87 5 49435 3000 50861 33 114 270 444 51 32 5 89 1 22 51 5 1 5 2 1 23 24 90 4/5 4/5 3.6.6 3.6.5. 28 (1) 28 1 208 56 25 13 7 13 1763 195 1073 139 53 8 29 24 11 2430 2 1 6 22 170 769 223.01 56 4 24 35 3 672
52 NOTE 2. (1) (3) NOTE 3. and [ ] 421.02 13 7 13 1763 195 1073 139 223.02 56 3 6 32 3 342 [ ] (2) 64 3.4 (3) 52 fringe benefit fringe: 9 1 5 223.03 37 8 10 16 8 1749 NOTE 1. (2) 9 1 6 21 1000 1000 53 1000 3.3.7
53 54 [ ] 55 NOTE 2. (1) (2) 9 1 5 NOTE 3. (1) A B (2) 35 23 35 1 61 21 (2001) NOTE 4. 56 57 17 1 25 59 1 64 5.1.4 29 2 36-40 (4) 58 9 6 4 59 28 3 111.01 60 3 27 39 2 247
54 57 2 2 1 5 223.04 12 7 294-295 NOTE 1. 4 ( 111.01) ) NOTE 2. cf. 223.01 cf. (5) 60 (substitution effect) 61 (income effect) 62 63 127-133 2 2001 1 1 2 1 2 2
55 1 1 A B 1 A 6 B 2 A B A B 64 65 A B A B 7 C 2 2000 D 6 2000 C D D C 66 67 C D 68 E 2000 150 E 2000 2000 cf. 22 [ ] (6) 69 human capital 4 70 signaling disincentive
56 72rent tax 71rent 1 500 1 9500 9400 600 500 rent human capital ( ) 956 104 961 215 (1990) 9 1 14 9-14 9-15 73 [ ] 131.02 2 7 35 6 1029 X
57 73 79 231.01 3.6.7 45 1 1 [ ] 3.6.6. 30 20 800 30 2 74 (averaging) 216 223.05 5 58 9 9 37 7 962 3 (1) (2) (3) (1) NOTE 2.&3. 10 58 12 6 30 6 1065 (1) 3.6.7. 27 224.01 60 4 26 36 4 589 69 1 NOTE 2.
58 / [ ] cf. 223.01 224.02 49 9 6 25 8=9 1096 X E E X X E 69 1 75 231.01 45 5 25 21 5 827 X A X A X X X NOTE 1. NOTE 2. & 3. (1) 3.4.9 2001 1000 10 0 100 (2) 76 45 77 78 96 45 / 1 2 45-2 96
59 50 50 79 231.02 48 6 28 24 6 7 511 319 80 81 211.02& 3.3.6 323.03 NOTE 2. (2) & 3. 45 6 9 40% 100 40 100 60 82 (public policy) 83 233.01 39 12 17 11 1 129 X 36 7 26 192 8 1 B 200 16 B X C B NOTE 1. (2) (3) 70 3.4.2 (2)
60 3.4.4 342 3.4.9 234.02 234.01 30 7 26 9 9 1151 84 222.03 3.6.3 NOTE 2. ( ) 2 3.6.8. 26 41 4 2 3.6.9. 34 9 1 15 242 22 2 2 3.6.10. 35 69 1 3.6.11. 85 241.01 10 2 24 1004 142 X 86sale & lease back 69 1 Y 69 2
61 87 sale & lease back X X X 69 2 62 1 200 1 178 62 / (1 ) / 2 88 69 2 X ( ) ( ) X 69 2 9 2 1 222.04 3.6.3 9 2 1 9 1 9 231.01 NOTE 2. (1) 69 1 (2)-1 224.02 (2)-2 [ ] [ ]
62 72 89 242.02 36 10 13 15 9 2332 300 X NOTE 3. 72 1 62 1 69 1 69 2 25 9 1 9 2 1 NOTE 4. 90 73 3.6.5 (6) 3.6.12. 23 35 161 138 (1) 91 92 (3) 93 (4) 94 (2) 36 22 12 11 161 138 (3) (4) (2) (3)(4) chronotopos ( ) 361 ( 1994) 113 3 1 (1996) ( 2002)
63 4. 4.1. 4.1.1. 311.01 1 NOTE 2. 2 3 257 4 5 6 debt/equity debt7 : equity8 : debt / equity 2.3.5 19 1 (1991) ( 120 1 1 3 508 5 877 7 1339 (2003)
64 311.02 ( ) (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 311.03 ( 5) ( 7) ( 7) 92 NOTE 2. debt/equity
65 [ ] [ ] 15 ( ) 16 30 1 12 (2002) 311.02 (3) 3.4.7 4.1.2. 312.03 2 7 18 37 6 1092 59 17 18 3 2 8 A X Y A 59 NOTE 3. 19
66 21 312.04 20 3.5.2 56 57 4.2. 4.2.1. 321.01 321.02 3.4.5 22 1 Cf. 22 2 23 3 3 23 ( 22 5 ) ( 2 16 ) 24 2 17 2 18 (1 5 ) 100 1 50 3 477 5 935 7 1295 9 1545 1983 321.03 2 3 7 38 343 NOTE 1. (1) 40 2 17 (2) NOTE 2. 14 NOTE 3. (2) A B 1 A B 100 A
67 4.2.2. 322.01 22 2 23 1 100 50 ( 322.02) 322.02 41 6 24 20 5 1146 X X X A B C A A X Y {( ) ( ) } X X 2 A 35 3 X X A NOTE 2.(1)4 350 1 1 50 200 150 150 X X 10 X A X X X ( ) X X
68 NOTE 2. (2) Y ( ) ( ) X 200 350 220 130 X 130 1 2 200 90 200 220 2 200 160 120 150 Y X 150 150 380 30 Y X 150 150 X X 30 230 30 Y ( ) X A Y {( ) ( ) } X [ ] Y 150 A X ( 36 2) X X X X A A X ( 37 ) A 150 X X 150 130 5
69 X 6 A 2004 K F A A A 200 ( )A 50 50 150 X 150 A 150 A 150 7 109 1 2 ( )X 150 A A 200 0 X X X A ( )A 150 A 200 0 A A ( )X 150 A 150 A 350 150 150 ( ) Y X ( ) ( ) 109 1 105 1 2 84 14 84 3 X 150 X 150 X 50 200 200 0 Y 150 X X 50 50 200 150 Y Y
70 X Y X 200 220 130 130 X 350 380 30 30 X A X 8 NOTE 3. 7 12 19 49 10 3121 22 2 322.03 53 3 30 31 1 63 X T 132 X T 2654 Y 10 37 39 206 1013 40 258 2134 Y 22 2 X 37 7 37 2 ( 3 73 ) 73 1 37 3 1 2 1 12 1000 2.5 100 2.5 6% Y ( ) 22 2 ( )
71 ( ) 37 5 ( 7 ) 37 5 ( ) NOTE 1. (1) ( ) ( ) 39 [ ] 39 X (2) Y 37 3 73 Y 9 arm s length price X T 10 transfer pricing 66 4 [ ] X X X X X X T NOTE 2. 11 9 4 2
72 55 10 ( ) [ ] 100 0 0 NOTE 4. 12? ( 66 4) 22 2 IRC 482 (5 ) 122 3 33 (1987) ( 2002) 322.04
73 4.2.3. 323.01 22 3 35 37 57 61 4 1 2 3 323.02 43 11 13 22 12 2449 428 X X X X X NOTE 1. 1 162.01, 221.03 3.6.2 45 NOTE 2. 2 NOTE 3. NOTE 4. 3 323.03 6 9 16 48 6 357 A 200 1700
74 NOTE 1. 231.02 A 211.02 4 5 NOTE 2. [ ] 6 22 4 [ ] 231.02, 211.02 22 4 323.04 11 2 17 46 10 3378 323.05 56 11 5 32 11 1916 22 3 2 1 323.06 51 7 13 22 7 1954 A X 31 3.4.9 32 323.07 323.08 323.09 3.4.2 25 20 35 122.01 43 6 28 19 6 1130 2.2.2 7 21 323.10 10 6 12 1648 53 51 X A 62 A 2500 Y 1 6053 / 36 2500 35
75 NOTE 2. 34 36 3 22 [ ] 2005 12 1 7 37 7 1 8 323.11 4 9 24 43 8=9 1181 A X A 37 A X NOTE 1. S 37 3 9 322.03 70 1 22 2 37 S 10 P 22 2 1 111 S 2000 22 2 8000 2000 1 S 3 22 2 1 2 3 1 12 P 1 1 0 1 1 P 1 0 S 22 2 P S 13 37 7 14 P 0 15 S 37 4 16 1 2 34
76 3 37 3 66 11 2 2 3 NPO 323.12 PL 59 6 29 35 6 822 1 7348 X 2 2622 F Y F / 323.13 5 6 26 44 6=7 506 17 61 4 57 4 1 18 3 31 1 400 12 100 10 2 NOTE 2. 326 [ ] (corporate governance) 327 NOTE 5. 18 9 7 20
77 22 4 323.03 74 [ ] 22 4 NOTE 6. 19 62 18 3 31 100 40 3 323.14 3.4.2 27 4.3. 157 132 64 1 2 10 2 389-396 3 67 123.01 51 1 13 22 3 756 2.2.3 9 X K 84 392-393 330.01 33 5 29 12 8 1254
78 A X X Y / / 330.02 52 7 12 23 8 1523 X A B A X A A X A B C B X A X A 8 38 3 12 X A 4821 Y X A X A B X X [ 38 3 ] X 725 5675 NOTE 2. X A 4 X X
79 A A X A A 5 A 0 6 X A B X 7 B B 4.4. 4.5. 372-388 8 9 realization non-recognition 4.6. 342-364 1 1 1 0 0 0 tax planner ( 2002) ( ) 361 ( 1994) 4.7. 10 TMK 90 67 14 11SPV (special purpose vehicle) 12SPC (special purpose corporation) SPC SPV
80 13 (conduit) 14 (pass through) 15 (pay through) 4.8. NPO 5. 119-141 1 6 2.2 3.5.1 5.1.1. 16 84 Cf. 31. 161.01 9 11 11 45 2 421 http://www.geocities.co.jp/motorcity-rally/1906/fj.html FJ1600 17 18 19 84 20 21
81 22 161.02 48 11 16 27 10 133 N X NOTE 1. [ ] NOTE 2. Cf. 163.02 14 12 17 1812 76 X H X X H H 163.01 9 14 1336 93 X Y Y X X X X 23 24 5.1.2. 164.01 25 (tax saving) 26 (tax avoidance) 127
82 128 27 (tax evasion) Cf. (tax shelter ) scheme / structure 127-128 33 28 ( ) 128 33 1 79 80 150 [ ] (1) (2) (1) 84 130
83 2.2 164.03 (2) 157 5.1.3. 2 (1) (2) (1) 29 157 131, 140-141 30 A B A (2) (2)
84 C C D [ ] (benchmark) benchmark benchmark benchmark 5.1.1 164.02 11 6 21 52 26 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 NOTE 5. 12 1 18 47 12 3767 10 10 16 45 6 1153 NBB 16 10 28 17 10 27 16 1 28 50 8 2512 13 11 9 49 8 2411 59 59 165.01 55 5 29 31 5 1278 164.03 14 6 14 49 6 1843 1816 30 1099 182 15 5 14 [ ] 5.1.1 5.1.3 6 1-32 (1977) 45 1 1 (1981) 51 2 36 (1987) ( ) 1169 116 (1999) 1171 86 (2000) 29 165 (2001) 32 27 (2004) 53 (2004) 5.1.4.
86 166.02 41 6 6 17 6 607 X X X X ( ) X X NOTE 3. (1) A B 37 A B A B NOTE 4. 3.6.5 17 1 25 59 1 64 2005 12 5
87 6. 6.1. 6.1.1. A B C D 100% A Cf. 29 1998 1994 Cf. 1 : Barbara H. Fried, Who Gets Utility from Bequests? The Distribution and Welfare Implications for a Consumption Tax, 51 Stan. L. Rev. 641-81 (1999) 2000 100 500.01 2 3 4 9 1 15
88 5 6 [ ] 7 NOTE 2. NOTE 3. 5% 8 511.01 9 105000 1000 15 464 11 NOTE 3. 10% 15% 20% 30% 40% 50% 6 16 70% 19 2 34 11 1 6.1.2.
89 6.1.3. 22 513.01, 513.02 / 61 12 5 33 8 2149 /2154 2939 7000 1965 1470 NOTE 1. 299 1965 2018 4539 2018 3 64 1 3 65 6.1.4. 13 12 14 514.01 55 9 18 2 9 1902 A S
90 NOTE 1. NOTE 2. 514.02 69 4 240m 2 20% 6.2.1. 6.2. 9 1 15 13 Cf. 34 3 22 2 2 521.01 NOTE 1. 21 7 70 2 110 1 10 1000 NOTE 2. 511.02 14 476 21 9 2500 20% 15 [ ]
91 7.1. 519-521 7. 7.2. 521-557 7.2.1. 1 7.2.2.
92 7.2.3. 4 1 2 1 4 2 1 8 [ ] 4 4 [ ] 29 100 4 5% 72 83 2 3 4 invoice 5 5/105 7.2.4. (1) C E C D E E C (2) 6 9 3000 1000 37 5 80% 90% 80% 5 4 2 5000 80% 90% 80% 70 60% 50% 5
93 [ ] 528 [ ] 534 7.2.5. 0 0% 6 9 0 (1) (2) exemption 9 1000 1000 9 9 1000 1989 30 1995 1985 7.3.
94 7 ( ) 8 5% 10% 1050 1100 1050 1050 10/110 1000 1050 100/105 955 1050 100/110 4.1.1 63 2 7.4.1. 9 7.4. 3.3 A 1000 945 B 2000 945 C 2000 1890 5% A B C 5/105 A C 4.5% 45/1000 A B 4.5% 2.25%
95 7.4.2. 10 [ ] 7.4.3. 11 12 13 14 15 16 7.4.4.
96 7.4.5. 17 (matching) 18 B B C B B C B B A A B B 19 (Fringe benefit) 20 fringe benefit 7.4.6. 1000 50% 1500 211000 1.5 1000 1.05 1550 22 (1000 1.5) 1.05 1575 tax on tax
97 tax on tax 47.6% 1550 1476 1.05 1550 7.4.7. [ ] 7.4.8. 7.4.9. [ ] 23 24 7.5. 25 7.6. 127-129
98 [ ] 7.4.3 3.3.10 A 0 1000 B 0 1000 C 3000 100 D 3000 4000 E GNP (gross national product) 5000 4000 1000 Cf. GNP GDP (gross domestic product ) NNP (net national product) 4000 900 900 4000 A B D 3000 C C 1000 2000 C 1100 1900 C 900 C 2000 900 A B C D 900 E
99 8. 8.1. OECD OECD 2003 ( 2003) ( 2005) ( 2005 1995) ( 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 8.3. 5 S 100 0.3 30 R 100 0.4 40 70 30
100 (deduction method) S 100 0.3 30 R 100 30 0.4 28 58 42 6 (credit method) S 100 0.3 30 R 100 0.4 30 10 40 60 R-S R-T R S 7 8 (exemption method) S 100 0.3 30 R 0 30 70 R-S U-S R U 9 ) 8.4. PE (permanent establishment ) PE 10 PE 11 12 13 8.5. 40 A 200 B 100 50 14 6 14 1816 30 15 5 14 UFJ 16 7 29
101 1....1 1.1....1 1.2....1 1.3....1 1.4....2 1.5....3 1.6....4 2....5 2.1....5 2.2....6 2.2.1....6 2.2.2. 11...6 2.2.3. 23...8 2.2.4. 35...9 2.2.5. 40...9 2.2.6. 41...10 2.3....10 2.3.1. 14 1 48...10 2.3.2. 53 (ability to pay, Leistungsfähigkeit)...11 2.3.3....11 2.3.4. 57 58...11 2.3.5. 59 60 61...12 2.4....14 2.5....15 3....16 3.1....16 3.2....16 3.3....17 3.3.1....17 3.3.2. 21...18 3.3.3....18 3.3.4....18 3.3.5....18 3.3.6....19 3.3.7. 30...20 3.3.8....21 3.3.9. 39 (capital gain )...22 3.3.10....22 3.3.11....24 3.3.12....24 3.4....24 3.4.1. (cash method) (accrual method)...24 3.4.2....25 3.4.3....27 3.4.4. (principle of matching costs with revenues)...28 3.4.5....28 3.4.6....29 3.4.7....30 3.4.8....31 3.4.9....32 3.4.10....34 3.4.11....35 3.5....36 3.5.1....36 3.5.2....38 3.5.3. 21...41 3.6....43 3.6.1. 23...44 3.6.2. 24...45 3.6.3. 33...46 3.6.4. 32...51
102 3.6.5. 28...51 3.6.6. 30...57 3.6.7. 27...57 3.6.8. 26...60 3.6.9. 34...60 3.6.10. 35...60 3.6.11. 85...60 3.6.12....62 4....63 4.1....63 4.1.1....63 4.1.2....65 4.2....66 4.2.1....66 4.2.2....67 4.2.3....73 4.3....77 4.4....79 4.5....79 4.6....79 4.7....79 4.8. NPO...80 5....80 5.1.1....80 5.1.2....81 5.1.3....83 5.1.4....85 6....87 6.1....87 6.1.1....87 6.1.2....88 6.1.3....89 6.1.4....89 6.2....90 6.2.1....90 7....91 7.1....91 7.2....91 7.2.1....91 7.2.2....91 7.2.3....92 7.2.4....92 7.2.5....93 7.3....93 7.4....94 7.4.1. 9...94 7.4.2. 10...95 7.4.3. 11...95 7.4.4....95 7.4.5....96 7.4.6....96 7.4.7....97 7.4.8....97 7.4.9....97 7.5....97 7.6....97 8....99 8.1....99 8.2....99 8.3. 5...99 8.4....100 8.5....100
103 2006 1 6 1.4. (1) (2) 1.5. 9 (1) (2) (3) (4) (5) 1.6. (1) (2) 2.1. 111.01 60 3 27 39 2 247 NOTE 14 1 2.2.1. 2.2.2. 2.2.3. (welfare) 157 132 2.2.4.
104 2.3.4. 2.3.5. (1) A B A A B A B A B B A B (2) B A 2.4. 141.02 33 3 28 12 4 624 ( ) 2.5. 3.3. 3.3.5. (capital gain)???? 3.3.6.
105 211.02 46 11 9 25 8 1120 3.3.7. 120 120 120 120 3.3.8. 3.3.9. (capital gain) 3.3.10. 10% 100 110 3.4.1. 3.4.2. 323.07 33 7 31 9 7 1403 33 2 16 12 24 58 9 2637 70 140 3.4.3. 3.4.4.
106 3.4.6. 10 40 2001 1000 2002 1100 2002 2003 1210 / / 2001 1000 2002 1100 100 / 40 0 / 0 2003 1210 110 / 44 210 / 84 2003 210 / 84 (220) / 88 210 / 84 2002 0 40 40 3.4.7. (1) (2) 3.4.9. 10 2001 2002 1000 2002 2 1 cash flow 2000 1735 1735 2001 1000 909 826 174 1735 735 2002 1000 0 909 91 0 1000 2002 265 282 265 192 282 192 91 2001 909 3.4.10. 3.5. 56 57 56 3.5.3. (or )
107 83 84 3.6. 3.6.2. 162.01, 221.03 35 10 7 14 12 2420 323.02 3.6.3. 5 59 58 3.6.5. 223.01 56 4 24 35 3 672
108 3.6.7. 223.01 ( ) 2001 1000 10 0 100 231.02 323.03 4.1. 4.2.1. 22 4 4.2.2. 22 2 23 100% 50% ( 322.02 322.03 ) 4.2.3. 323.02 35 37 61 4 4.3. 157 132 64 5.
109 17 12 19 164.02 11 6 21 52 26 6.1.1. 13 14 6.2.
110
111 (2) 1.4. (1) 1.5. 9 (1) (2) (3) (4) (5) 1.6. (1) (2) 2.1. 111.01 60 3 27 39 2 247 NOTE 14 1 2.2.1. 2.2.2. 2.2.3. (welfare) 157 132 2.2.4.
112 2.3.4. 2.3.5. (1) A B A A B A B A B B A B (2) B A 2.4. 141.02 33 3 28 12 4 624 ( ) 2.5. 3.3. 3.3.5. (capital gain)???? 3.3.6.
113 211.02 46 11 9 25 8 1120 3.3.7. 120 120 120 120 3.3.8. 3.3.9. (capital gain) 3.3.10. 10% 100 110 3.4.1. 3.4.2. 323.07 33 7 31 9 7 1403 33 2 16 12 24 58 9 2637 70 140 3.4.3. 3.4.4.
114 3.4.6. 10 40 2001 1000 2002 1100 2002 2003 1210 / / 2001 1000 2002 1100 100 / 40 0 / 0 2003 1210 110 / 44 210 / 84 2003 210 / 84 (220) / 88 210 / 84 2002 0 40 40 3.4.7. (1) (2) 3.4.9. 10 2001 2002 1000 2002 2 1 cash flow 2000 1735 1735 2001 1000 909 826 174 1735 735 2002 1000 0 909 91 0 1000 2002 265 282 265 192 282 192 91 2001 909 3.4.10. 3.5. 56 57 56 3.5.3. (or )
115 83 84 3.6. 3.6.2. 162.01, 221.03 35 10 7 14 12 2420 323.02 3.6.3. 5 59 58 59 3.6.5. 223.01 56 4 24 35 3 672
116 3.6.7. 223.01 ( ) 2001 1000 10 0 100 231.02 323.03 4.1. 4.2.1. 22 4 4.2.2. 22 2 23 100% 50% ( 322.02 322.03 ) 4.2.3. 323.02 35 37 61 4 4.3. 157 132 64 5.
117 17 12 19 164.02 11 6 21 52 26 6.1.1. 13 14 6.2.
118