공익신탁의 납세의무자

Abstract

Charitable Trust aims to public interest such as academy, religion, memorial, charity, handicraft, and environments so on. The Trust Act was revised in 2011, which requires the Tax law to be revised. However, a tax law revising process seems to be so slow. Provisions concerned with charitable trust under tax law are not enacted on detail. Even among them, there are few dealing with 'taxpayers'. When it comes to charitable trust, traditional conduit theory has applied. However, this goes with some difficulties. The United States or Japan's tax law shows the necessity of considering a trustee as a taxpayer. This could not be an exception for charitable trust. Until now, issues on taxpayer have not been dealt with seriously, because income tax, corporate tax and gift tax are not needed to impose on a trustee. Nevertheless, if difficulties of enforcing tax obligation, vale added tax and provincial tax were considered, charitable trust could not be excepted for a taxpayer. This paper reviews these issues following each tax law of Japan and the United States.

Charitable Trust aims to public interest such as academy, religion, memorial, charity, handicraft, and environments so on. The Trust Act was revised in 2011, which requires the Tax law to be revised. However, a tax law revising process seems to be so slow. Provisions concerned with charitable trust under tax law are not enacted on detail. Even among them, there are few dealing with 'taxpayers'. When it comes to charitable trust, traditional conduit theory has applied. However, this goes with some difficulties. The United States or Japan's tax law shows the necessity of considering a trustee as a taxpayer. This could not be an exception for charitable trust. Until now, issues on taxpayer have not been dealt with seriously, because income tax, corporate tax and gift tax are not needed to impose on a trustee. Nevertheless, if difficulties of enforcing tax obligation, vale added tax and provincial tax were considered, charitable trust could not be excepted for a taxpayer. This paper reviews these issues following each tax law of Japan and the United States.