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国境を超えるレポ取引の租税法上の性質と種類物による譲渡担保-病院の資金調達の多様化を見据えて-

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国境を超えるレポ取引の租税法上の性質と種類物による譲渡担保

病院の資金調達の多様化を見据えて

The Nature of Cross-boader Repurchase Transaction from a Perspective of the Tax Law and Transfer Collateral by Type Products −Looking Ahead Diversification of Financing of the Hospital−

橋口

Toru HASHIGUCHI*

日本福祉大学経済論集 第 53 号 2016 年 9 月

Abstract

Recently, Financing of the hospital in Japan becomes diversified, Japanese hospitals become increasingly likely to finance from the international financial market. This article aims at con-sidering a legal relations between the nature of cross-boader Repurchase transaction from a perspective of the Tax Law and Transfer collateral by Type products.

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