「特定の同族会社役員報酬の損金不算入規定」に対する提言

概要

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This paper is raising the issue about "the inclusion in charges against revenue limitation regulation with executive salaries in the family company" which was incorporated into 2006 tax reforms. There is a substituting side which depends on amount of tax's reducing by the reconsideration of "the retained income tax of the family company" in the background which this regulation was introduced into. It is an influence by the new corporation law to plan to enforce in May, 2006 to another. "The retained income tax of the family company" was preposterous for itself and was giving the hindrance which is important for a long time for the small businesses to continue. At the new corporation law, it was established to attempt "the facilitation of the entrepreneuring" and "the expansion of the category of business at the small sum capital the business" by which is possible and so on. However, in the tax reforms which receive this thing, the surface of the demerit had reflected strongly. As a result, it is uneasy, saying not becoming the factor to make entrepreneuring conation decline remarkably. This proposed amendment is the revision where a problem is left even if it thinks from the tax law ideally. As for it, the damage to give the small businesses, too, is tax reforms with the contents as big and moreover it denies the corporate status on the tax law.
宮城大学の論文
2006-03-20