不動産取得税に係る用途非課税の適用要件

─学校法人が学校用地とする目的で土地を取得した場合を素材として─

抄録

When an incorporated educational institution acquires real estate to establish a school, real estate acquisition tax is tax exemption. There are two interpretations of this tax exemption requirements. One is interpretation that acquisition of real estate to establish a school is a tax exemption requirement. The other is interpretation that the establishment of a school is a tax exemption requirement. This paper discusses this tax exemption requirements, accreditation standards of this tax exemption requirements, and limited interpretation of this tax exemption requirements.