Zobrazeno 1 - 4
of 4
pro vyhledávání: '"不動産所得"'
Publikováno v:
中央ロー・ジャーナル. 17(3):3-21
application/pdf
Real estate income has long been characterized as asset-based income or unearned income. However, the significance of asset-based income is not always clear, and real estate income should not be considered only as fruit obtained
Real estate income has long been characterized as asset-based income or unearned income. However, the significance of asset-based income is not always clear, and real estate income should not be considered only as fruit obtained
Publikováno v:
商学論纂. 60(3-4):55-90
application/pdf
Publikováno v:
中央ロー・ジャーナル. 14(3):3-19
application/pdf
As the 2020 Tokyo Olympic Games approach, issues relating to lodging in private homes are drawing attention. One such issue is how income from room rentals should be characterized. At first glance, it appears to be a tourist serv
As the 2020 Tokyo Olympic Games approach, issues relating to lodging in private homes are drawing attention. One such issue is how income from room rentals should be characterized. At first glance, it appears to be a tourist serv
Publikováno v:
商経学叢 = Shokei-gakuso: Journal of Business Studies. 58(1):109-127
[要約] 本稿は, 個人が建築基準法上の連担建築物設計制度によって余剰容積を移転し, 地役権を設定した場合の所得税法上の課税のあり方について検討するものである。特に, 余剰容積の