税制審議会は、日本税理士会連合会会則に基づいて設置された会長の諮問機関で、学識経験者及び税理士によって構成されています。単年度ごとに発せられる会長の諮問に応じ、税制並びに税務行政全般について調査・審議を行い、その結果を会長に答申します。この答申は、日本税理士会連合会が、毎年、関係省庁に提出する税制改正建議書に反映されています。 ○平成24年度「法人税における課税ベースのあり方について」 諮問[PDF/9KB] 答申[PDF/45KB] ○平成23年度「青色申告制度のあり方について」 諮問[PDF/9KB] 答申[PDF/41KB] ○平成22年度「地方税制の問題点とあり方について」 諮問[PDF/9KB] 答申[PDF/45KB] ○平成21年度「所得税における所得控除と税額控除のあり方について」 諮問[PDF/9KB] 答申[PDF/43KB] ○平成20年度「資産課税における財産評価
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平成24年度「法人税における課税ベースのあり方について」- CPTA
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