Taxable property - Tax objects
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It refers to income, property, documents, assets, actions, etc. that are determined by law to be subject to taxation. For example, in the case of income tax and corporation tax, it is income; in the case of inheritance tax, it is inherited property; in the case of fixed property tax, it is land, buildings, depreciable assets, etc. It is also sometimes called the tax object (Local Tax Law, 342). Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
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法律によって課税の対象と定められた所得，財産，文書，財，行為などをいう。たとえば，所得税および法人税においては所得，相続税においては相続財産，固定資産税においては土地，家屋，償却資産などである。課税客体といわれることもある (地方税法 342) 。
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