ＩＴ利活用研究会 - イベント・カレンダー

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2021年 11月 18日(木)

 19時00分～21時00分

11月定例会_カーボンニュートラル実現のためのグリーンイノベーション
講師：原田信氏

講義概要:
給与所得と事業所得はいずれも同じ人的役務提供の対価であるが、課税方法及び税額は大きく異なる。
ゆえに、両者の明確な区分は、負担する税額、納付手続き等の面から重要である。
しかし、所得税法の規定からは給与所得及び事業所得のいずれもその包括的定義がされておらず、両者の所得区分が判然としない。そのため、両所得の区分を巡る争いが生じている。
これは、近年の雇用形態の多様化等と相まって、労務提供と報酬支払の具体的態様を重視して給与所得と事業所得の区分が行われていることが一因と考えられる。
そこで、私法上の法律関係を考慮した上で、給与所得と事業所得を区分するための手順を概説する。

	piCal-0.8