@article{oai:wako.repo.nii.ac.jp:00004980,
 author = {海老原, 諭},
 issue = {2},
 journal = {和光経済, Wako Keizai},
 month = {Dec},
 note = {application/pdf, 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.},
 pages = {1--13},
 title = {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},
 volume = {55},
 year = {2022}
}