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조세심판원 질의회신 | 1991-06-20 | 재일01254-1682 | 양도
Document Number

Second Japan01254-1682 (Law No. 21, 1991)

Items of Taxation

Transfer

Journal

The transfer and acquisition date applicable to the calculation of gains on transfer of assets under the current Income Tax Act shall be the date of liquidation of the price of assets, or if it is not clear that the date of liquidation of the price is the fund payment agreement stated in the sales contract.

Congress RESALS

E In the case of E-Question, it is similar to the contents of the reply made by the party office, and the content of the additional question and question questions (property 01254-3930, October 26, 1989): * Property01254-3930, October 26, 1989).

Related statutes

Article 27 of the Income Tax Act (Time of Transfer or Acquisition)

Main text

1. A summary of the contents of inquiry;

○ In the real transaction of real estate, but the registration of real estate was made after the rent, whether the acquisition of the real estate and the time of taxation of the transfer income tax is any point of time.

Date of real estate transaction: December 31, 1982

Date of registration of real estate office: December 24, 1990

Date of acquisition tax declaration: 1983.01.20

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 27 of the Income Tax Act

Article 53 of the Enforcement Decree of the Income Tax Act

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