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Japanese judgments on Interest Income: Cases on Money Lending Business and on Bank Transactions
https://nsg.repo.nii.ac.jp/records/4855
https://nsg.repo.nii.ac.jp/records/4855569697b2-4dc7-4745-bec1-452624eea452
名前 / ファイル | ライセンス | アクション |
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9(1)47-61.pdf (1.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-07-10 | |||||
タイトル | ||||||
タイトル | Japanese judgments on Interest Income: Cases on Money Lending Business and on Bank Transactions | |||||
言語 | ||||||
言語 | eng | |||||
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 | |||||
Title in Japanese | ||||||
Japanese judgments on Interest Income: Cases on Money Lending Business and on Bank Transactions | ||||||
著者 |
SUZUKI, Yuya
× SUZUKI, Yuya |
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内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | Under Japanese Income Tax Act income as tax base is divided into ten categories. One of them is Interest Income, which mainly consists of interest on deposits and savings. For that category special tax treatments are applicable, in particular those who pay it within Japan have to withhold income tax on it. For that reason, what falls within deposits and interest thereon was issued on Lower Courts. Judgments can be bunched up into two categories in light of common facts. For the aim of grabbing the rationale, it may be useful to overview them in chronological order because each judgment affected and referred each other. Tendencies of judgments were divided into. One is to observe the way of collecting money in light of contracts of Deposits for Consumption stipulated Civil Code. The other is to focus on feature of the way of collecting money in light with economic nature of deposits. These two are not integrated. But by watching over details, we can deduct some common feature on deposits as follows; One party, i.e. financial institution or those who want funds, collect money from the other, i.e. the numerous and unspecified, in accordance with Agreements prepared by the former in advance as well as backed by credibility of the former. The former don’t have to retain the collected money itself, can appropriate it for its own funds for business and pay back by preparing for the same amount. Keywords: Interest Income, Income Tax Act, deposits, Financial Transactions, Deposits for Consumption |
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書誌情報 |
事業創造大学院大学紀要 巻 9, 号 1, p. 47-61, 発行日 2018-04 |
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出版者 | ||||||
出版者 | 事業創造大学院大学 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 2185-4769 | |||||
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 | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | 論文(Article) | |||||
資源タイプ・NII | ||||||
Departmental Bulletin Paper | ||||||
資源タイプ・DCMI | ||||||
text |