税法上の適格リース取引と法人税法施行令136条の3

概要

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The concept of the financial lease transactions of our country differs from the accounting and the tax law. Although the definition of the financial lease in both itself is common, it is admitted in the tax law, i. e. the concept of qualified lease transactions on the taxation system is grasped rather narrower than it of the accounting and the part of the difference becomes lease regulation on the substantial tax law. The National Tax Administration Agency announced qualified lease transactions on the taxation system. Although the various ones exist in what is called the lease transaction currently performed on the business in our country also including what is admitted in the tax law, generally they are roughly classifiable into operating lease transactions and finance lease transactions. In this paper, after surveying the change of the regulation of the tax law or tax matter about the finance lease transactions, I would like to clarify the legal nature based on the precedent case, to examine a problem of taxation of the lease transactions.
旭川大学の論文
2003-12-31