経済理論 410
2022-09-01 発行

イギリスの所得税における事業からの所得にかかる基準期間の見直し

Basis Period Reform for Trading Income in the UK Income Tax System
フルテキストファイル
DOI[info:doi/]
本文言語
日本語
開始ページ
1
終了ページ
26
記事種別(和)
論文
キーワード(和)
イギリスの所得税制度
事業からの所得
基準期間
キーワード(欧)
the UK income tax system
trading income
basis period
抄録(欧)
Income tax is assessed based on income generated during the tax period. In the UK income tax system, the tax period for trading income uses a unique method which is called “basis period”. With this method, income is calculated in the accounting year selected by the taxpayer, and the income is attributed to the tax year (April 6 to April 5 of the following year) to which the accounting date of the accounting year belongs. On the other hand, the Japanese income tax system is adopting a calendar year (January 1 to December 31) uniformly for all incomes including business income.
This paper describes the mechanism and problems of attributing trading income to the tax year, and explains main points of the basis period reform currently in progress in the UK. I will discuss the significance of this reform and its implications for Japan.
著者版フラグ
出版者版