租税債権の執行における法人格否認の法理の適用について : いわゆる「近畿エキスプレス事件」に素材を求めて

概要

論文の詳細を見る
The Supreme Court of our country adopts the "disregard of the corporate fiction" beyond the frame of the law interpretation on February 27th, 1969. The precedents which applied this principle are accumulated and they have been the approximately fixed concept not only the commercial law but also the other law areas recently. Kobe District Court applied the "disregard of the corporate fiction" to the tax law area on February 21, 1996 (so-called "Kinki Express case"). On the other hand, it is just going to divide the argument (adequate or inadequate) from the viewpoint of the legal stability and prediction possibility under" no taxation without representation" that applying this principle easily, without being based on the statutory justification in the tax law area. In this paper, I would like to investigate also including the significance about the "disregard of the corporate fiction" applied in the execution of a tax obligation to "Kinki Express case."
旭川大学の論文
2003-12-31