摘要
日本的信托法和相关税收法律已存在80多年。本文简介了日本信托领域的税收规定,并对信托设立阶段、信托存续阶段以及信托终止之时的有关课税规定进行了分析。
The trust law and related tax laws have existed for over 80 years in Japan. This paper briefly introduces tax rules in the field of trust in Japan,and analyzes related tax rulings in stages of the establishment,survival and termination of a trust in tax laws in Japan.
出处
《涉外税务》
CSSCI
北大核心
2010年第8期54-55,共2页
International Taxation In China
关键词
信托
税制
日本
Trust Tax system Japan