{"created":"2023-06-19T09:16:02.213092+00:00","id":259,"links":{},"metadata":{"_buckets":{"deposit":"02a12919-fa48-4a61-8d14-54a9cf80d522"},"_deposit":{"created_by":3,"id":"259","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"259"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000259","sets":["3:47:49"]},"author_link":["423","421","422"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"カシダオレ ノ ショモンダイ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-18","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"14","bibliographicPageStart":"1","bibliographicVolumeNumber":"52","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"谷川, 喜美江"}],"nameIdentifiers":[{"nameIdentifier":"421","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"タニガワ, キミエ"}],"nameIdentifiers":[{"nameIdentifier":"422","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Tanigawa, Kimie","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"423","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"世界的な経済低迷の影響を受け、我が国は企業の倒産件数、負債総額ともに上昇しており、金銭債権の貸倒れ増加が懸念される。そこで、我が国法人税法における貸倒れの取り扱いを整理したところ、貸倒れは、所得の金額の計算上、法人税法22 条3 項3 号により損金の額に算入されるが、その事実は法令では規定されておらず、法人税法基本通達にしたがい取り扱われることとなっている。このように取り扱われることは、納税者と課税庁との間における争いを招き、その解決にも長時間を要するものが少なくない。また、法令で規定されていない貸倒れの事実を立証する損金経理要件が通達で示され、これがあたかも法令のように取り扱われていることは、法人の自由な経済活動を阻害する要因ともなっている。したがって、経済の低迷により、増加が懸念される貸倒れに対応するには、貸倒れを法令で定め、これにより納税者と課税庁との間における解釈の齟齬を可能な限り解消すると同時に、あたかも法令のように機能している現行の法人税法基本通達を見直すことで法人の自由な経済活動を阻害することのない柔軟な制度へと改めなければならないのである。","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学経営経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2010-03-18"}],"displaytype":"detail","filename":"KJ00006061239.pdf","filesize":[{"value":"406.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00006061239","url":"https://kaetsu.repo.nii.ac.jp/record/259/files/KJ00006061239.pdf"},"version_id":"9ac0d318-0ab8-4ba9-93b3-ec7b8ce2a322"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"貸倒れ","subitem_subject_scheme":"Other"},{"subitem_subject":"貸倒引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"経理要件","subitem_subject_scheme":"Other"},{"subitem_subject":"損金経理","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"貸倒れの諸問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"貸倒れの諸問題"},{"subitem_title":"Some Problems on bad debts","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["49"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-03-18"},"publish_date":"2010-03-18","publish_status":"0","recid":"259","relation_version_is_last":true,"title":["貸倒れの諸問題"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:23:21.253601+00:00"}