{"created":"2023-06-19T09:16:40.352637+00:00","id":961,"links":{},"metadata":{"_buckets":{"deposit":"76f323b0-f224-4b3d-b20b-ac0ecd9656da"},"_deposit":{"created_by":12,"id":"961","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"961"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000961","sets":["3:324:325"]},"author_link":["3752","3753","3754"],"item_10002_alternative_title_28":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ホウジンゼイホウ ニ オケル クリノベ シサン ノ イチコウサツ"}]},"item_10002_biblio_info_37":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-10-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"85","bibliographicPageStart":"73","bibliographicVolumeNumber":"64","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"},{"bibliographic_title":"KAETSU UNIVERSITY RESEARCH REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_creator_29":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"長谷川, 貴則"}],"nameIdentifiers":[{}]}]},"item_10002_description_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"　法人税法では、企業会計における繰延資産に加えて、固有の繰延資産が存在し、費用収益対応の原則を一層厳格に実現しようとしている。企業会計においては、長年にわたる議論によって、繰延資産に計上できる勘定科目は整理され、早期の費用化を求めているが、法人税法においては固有の繰延資産を定めることにより、費用収益対応原則の実現に加えて、課税ベースの維持をも可能にしているのである。固有の繰延資産については、法人税法2条の定義規定とともに、法人税法施行令14条によって「支出の効果がその支出の日以後1年以上に及ぶもの」とし、明文化されているものの、同施行令14条6項では、同項各号の具体的支出に加えて、「自己が便益を受けるために支出する費用」を定め、幅広い支出が繰延資産に取り込まれる可能性を有している。本稿では、過去に固有の繰延資産であると税務当局に指摘され、納税者の主張と対立し、審査請求に至った事例などを考察した。それら事例をもとに、税法における繰延資産の限界を考察し、今後の繰延資産の在り方を検討した。","subitem_description_type":"Other"}]},"item_10002_full_name_30":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"3753","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ハセガワ, タカノリ"}]}]},"item_10002_source_id_36":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_10002_text_25":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_10002_text_32":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学ビジネス創造学部・ビジネス創造研究科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-12-06"}],"displaytype":"detail","filename":"法人税法における繰延資産の一考察.pdf","filesize":[{"value":"652.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"法人税法における繰延資産の一考察","url":"https://kaetsu.repo.nii.ac.jp/record/961/files/法人税法における繰延資産の一考察.pdf"},"version_id":"45174356-cca6-49ae-98b9-86c63aedaf88"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法上の繰延資産","subitem_subject_scheme":"Other"},{"subitem_subject":"試験研究費","subitem_subject_scheme":"Other"},{"subitem_subject":"寄附金","subitem_subject_scheme":"Other"},{"subitem_subject":"長期前払費用","subitem_subject_scheme":"Other"},{"subitem_subject":"租税特別措置法","subitem_subject_scheme":"Other"},{"subitem_subject":"費用収益対応の原則","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":"法人税法における繰延資産の一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法における繰延資産の一考察"},{"subitem_title":"A Study on Deferred Assets Prescribed in Corporate Income Tax Regulations","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["325"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-12-06"},"publish_date":"2021-12-06","publish_status":"0","recid":"961","relation_version_is_last":true,"title":["法人税法における繰延資産の一考察"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:19:56.953522+00:00"}