裁決評釈 請求人が在職中に勤務先の親会社から同社のリストリクテッド・シェア(譲渡等制限付株式)を付与されたことによる所得は、退職所得ではなく、給与所得に当たるとした事例 : 国税不服審判所平成23年2月1日裁決(裁決事例集82号)
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- Material Type
- 記事
- Author/Editor
- 團野 正浩
- Author Heading
- Alternative Title
- Commentary of the Cases judged by National Tax Tribunal : Which Decides that the Gain from "Restricted Share" Vested by the Employer's Parent Company before Retirement should not be Classified as Retirement Income but Employment Income : National Tax Tribunal on February 1.2011 Decision (No.82 of the Compilation of the Cases judged by National Tax Tribunal)
- Periodical title
- 税大ジャーナル / 税務大学校研究部 編
- No. or year of volume/issue
- (23):2014.5
- Issue
- 23
- Pages
- 245-255
- Publication date of volume/issue (W3CDTF)
- 2014-05