Study on the changing conceptof asset basis in taxation

个人或组织创造未来收入流的能力可以确认为所得税的资产。由于各种经济利益都与这种收入流联系在一起，日本税法需要规定承认这些利益并计算其基础。它还需要提供这些权益的转让方式以及何时需要纳税。事实关系应决定这些利益的所得应向谁征税。

The ability of a person or organized persons to create a future income stream can be recognized as an asset for income tax purposes. Because various economic interests are bound up with such an income stream, Japanese tax law needs provisions to recognize those interests and to calculate their basis. It also needs to provide what is the transfer of those interests and when they are subject to tax. Factual relationships should determine to whom income from such interests is taxable.