評価益に対する配当規制と課税

概要

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The market price basis was introduced by the commercial law revision in 1999 and the tax laws revision in 2000 in some of the securities. There is a common point in the dividend and the tax in the meaning accompanied with the outside of the office drain of the money. But, it faced in the commercial law though valuation profit wasn't allotted, and valuation profit was made a taxation object with the tax laws. It was examined about the method with the regulation of dividend and taxation to profit in this paper. It is the result of the interest adjustment with the creditor and the stockholder whether to allot valuation profit in the commercial law. On the other hand, as for the tax laws, when it is based on the comprehensive income general idea, it is decided that valuation profit composes taxation income. So, it pointed out that a change was exerted on the one related to the interest between the country and the taxpayer to do taxation to valuation profit. Therefore, when taxation was done in valuation profit, it was pointed out that you had to do the re-adjustment of the interest.
近畿大学の論文
2001-03-01