@article{oai:nagasaki-u.repo.nii.ac.jp:00027982,
 author = {林, 徹},
 issue = {3-4},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Mar},
 note = {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., 経営と経済, 102(3-4), pp.1-22; 2023},
 pages = {1--22},
 title = {源泉徴収制度の罠},
 volume = {102},
 year = {2023}
}