Birdwatch Archive

Birdwatch Note Rating

2023-11-27 13:45:10 UTC - SOMEWHAT_HELPFUL

Rated by Participant: 3085F7776510C9D1D0086FAA703029AD0695AE4987664F9F93E85A2AE5505FF1
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Original Note:

宗教法人が境内の一部を時間ぎめなどで不特定多数の者に随時駐車させる事業(駐車場業)は、料金の名目を問わず収益事業として法人税の課税対象となります。 (参照)「令和5年版宗教法人の税務」 PDFファイルのため、下記国税庁HP「パンフレット・手引 - 源泉所得税関係」からダウンロードしてください。 https://www.nta.go.jp/publication/pamph/01.htm#a-03

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