Emerging of Partnership Tax Entity
Source：　Internal Revenue Service, Statistics of Income, Integrated Business www.irs.gov/taxstats/bustaxstats/
Pre-Tax-Profit in US All Industry
100%
80%
corporate tax entity
（法人税主体）
60%
40%
partnership tax entity
（合夥税主体）
20%
0%
1980
Total Profit = 0.3 T $
1985
1990
1995
2000
2005
2007
Total Profit = 3 T $
1

90年代、 米国で 突然に 見直された Partnership型の

図1；

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