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経過措置型医療法人に対する留保金課税の導入に関する検討
https://wako.repo.nii.ac.jp/records/4980
https://wako.repo.nii.ac.jp/records/4980e92ecfe2-b2cb-4273-86ab-6cab4dab42ea
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
wk5502-07.pdf (845.5 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2023-02-01 | |||||
| タイトル | ||||||
| タイトル | 経過措置型医療法人に対する留保金課税の導入に関する検討 | |||||
| タイトル | ||||||
| タイトル | A Study on Introduction of Retained Earnings Taxation for Transitional Medical Corporations | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 経過措置型医療法人 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 留保金課税 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 医療法人の非営利性 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 課税の公平性 | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
海老原, 諭
× 海老原, 諭 |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper aims to clarify the significance of introducing taxation on retained earnings for transitional medical corporations. In Japan, the provision of medical care has traditionally been a family business of medical practitioners. As a result, the property necessary for providing medical care is provided by the practitioner. The same is true when a medical practitioner acquires the status of a corporation and provides medical care. The property of the medical corporation is regarded as the property of the individual practitioner who establishes and operates the corporation. However, medical corporations established before the amendment （transitional medical corporations） are exempted from this requirement for the time being. It is essential to impose taxation on retained earnings of such transitional medical corporations to recover part of the profits retained in the corporation. Such tax will ensure fairness for new medical corporations which are required to renounce their equity. | |||||
| 書誌情報 |
和光経済 en : Wako Keizai 巻 55, 号 2, p. 1-13, 発行日 2022-12 |
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| 出版者 | ||||||
| 出版者 | 和光大学社会経済研究所 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 02865866 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00258120 | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
