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米国QSBS 税制の現状と課題 : スタートアップ企業への投資はどのように定義されているか？
https://doi.org/10.15057/74232
https://doi.org/10.15057/742329ffeb091-1bd7-4f74-b33a-238ec59674e5
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
hogaku0210201070.pdf (1.7 MB)
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| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2022-08-02 | |||||
| タイトル | ||||||
| タイトル | 米国QSBS 税制の現状と課題 : スタートアップ企業への投資はどのように定義されているか？ | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | QSBS Taxes | |||||
| 言語 | en | |||||
| 作成者 |
吉村, 政穂
× 吉村, 政穂 |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The Japanese government has emphasized the need for innovation to revitalize the economy and has high expectations for the startup companies that will be the bearers of this innovation, and further support measures are being considered for 2022. As one of the issues, the government has focused on tax benefits to strengthen incentives for entrepreneurs, and is also considering expanding preferential treatment for taxation of gains on transfers related to investments（shares）in startup companies. Arguments in favor often refer to the Qualified Small Business Stock（QSBS）tax rules in the U.S., where startup companies have developed rapidly. This paper clarifies the contents of the QSBS taxation rules and the issues that have been identified as problems in the development of the rules. In particular, as venture capital funds have come to play a major role in startup investment, it has been recognized that an important issue is how to address the relationship between the transfer of startup company shares held by a fund（partnership）and the transfer of the partnership interest itself. The Treasury Regulations were promulgated by the Treasury Department in order to provide for certain flexibility. While allowing some flexibility for consultation on the rule, several requests made by venture capital organizations were not adopted. An analysis of these discussions will provide useful insights for a proper evaluation of the QSBS tax rules. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 一橋大学大学院法学研究科 | |||||
| 日付 | ||||||
| 日付 | 2022-07 | |||||
| 日付タイプ | Issued | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 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 | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| selfDOI | ||||||
| ID登録 | 10.15057/74232 | |||||
| ID登録タイプ | JaLC | |||||
| 収録物識別子 | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 1347-0388 | |||||
| 収録物識別子 | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA1161370X | |||||
| 収録物名 | ||||||
| 収録物名 | 一橋法学 | |||||
| 巻 | ||||||
| 巻 | 21 | |||||
| 号 | ||||||
| 号 | 2 | |||||
| 開始ページ | ||||||
| 開始ページ | 107 | |||||
| 終了ページ | ||||||
| 終了ページ | 122 | |||||
