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源泉徴収制度の罠
http://hdl.handle.net/10069/00042113
http://hdl.handle.net/10069/000421136188d7c4-b3e1-490f-b8f7-d93b41cc108d
名前 / ファイル | ライセンス | アクション |
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Keizai102_3-4_1.pdf (413.3 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2023-03-20 | |||||
タイトル | ||||||
言語 | ja | |||||
タイトル | 源泉徴収制度の罠 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | work style reform | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | tax payment by selfassessment | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | literacy of accounting | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | tax | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | and social insurance | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | side jobs | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | startups | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
林, 徹
× 林, 徹 |
|||||
著者別名 | ||||||
姓名 | Hayashi, Toru | |||||
その他のタイトル | ||||||
その他のタイトル | Trap of Tax Withholding System | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper theoretically makes it clear that given work style reform, internet, digital assistance, and individual number, the tax withholding system in Japan seems to keep rank and file from side jobs or startups. Firstly, it is true that the tax withholding system has been convicted by Supreme Court in 1962. But its function has become obsolete in 2020 in the light of democracy, tax payment consciousness, business practice, and so on. Secondly, the more the Cabinet in Japan has thrust work style reform, the more rank and file need to learn such literacy as of accounting, tax, and social insurance. Although skills of double bookkeeping or socalled“amoeba” don’t necessary provoke startups especially, the tax payment by self assessment encourage employees to get down to“side”businesses or to startups. According to the official survey in White Paper on Small Business 2019, some half of the employees incumbent who have side businesses sooner or later intend to make those main businesses, i.e., turn themselves into employers or ownermanagers. Thirdly, on the other hand, novice employers never fail to learn literacy of tax and social insurance by doing. Last, but not least, the final income tax return by all citizens will downsize or discard some kinds of official support relevant to retaining businesses or finance. | |||||
書誌情報 |
ja : 経営と経済 en : Journal of Business and Economics 巻 102, 号 3-4, p. 1-22, 発行日 2023-03-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
1 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 102(3-4), pp.1-22; 2023 |