Real Estate Income from the Rendering of Service: Rental of a Private House

Jazyk:	japonština
Rok vydání:	2017
Předmět:	不動産所得 民泊 所得税基本通達26－4 所得税基本通達27－3 シェアリング・エコノミー 所得税法２７条 行為性所得 所得税法２６条 事業所得 人的役務提供 不随収入 旅館業法２条
Zdroj:	中央ロー・ジャーナル. 14(3):3-19
ISSN:	1349-6239
Popis:	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 service. Thus, when the service is developed on a business-like scale, it would be business income. Otherwise, it would likely be considered real estate income. However, in the past, regulators have categorized rental income as miscellaneous income. Perhaps this interpretation needs to be reconsidered.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=jairo_______::3fcc04ae6ffe20ce5e7177caa8b1f920 https://chuo-u.repo.nii.ac.jp/records/9102 Zobrazit plný text záznamu