{"created":"2024-04-16T09:13:07.684635+00:00","id":2000039,"links":{},"metadata":{"_buckets":{"deposit":"040a892e-738f-4e21-bad6-ccd643895451"},"_deposit":{"created_by":10,"id":"2000039","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000039"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:02000039","sets":["1:18:1712294868258"]},"author_link":[],"control_number":"2000039","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"22","bibliographicPageEnd":"50","bibliographicPageStart":"39","bibliographic_titles":[{"bibliographic_title":"目白大学経営学研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"Mejiro Journal of Managemant","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"現代ドイツにおいて，Mark-to-ModelとKStG第8b条とを関係づける所説が展開された。なぜ，Mark-to-Modelに関する論稿の中で，KStG第8b条が取り上げられたのか。この関係づけが行われることで課税対象所得にまで影響は及ぶのであろうか。\n分析の結果，論者のBuckは，資本参加を題材として，Mark-to-Modelを通じて商法上の減額記入額を生み出しているのである。この点は留意したい。というのも，資本参加の売却をせずとも，将来の見積りにより商法上の減額記入額が生み出されているからである。他方，「KStG第8b条3項は保険企業と信用機関には適用されない」と主張している点も注目に値する。というのも，この主張が受け入れられる場合には，保険企業と信用機関は，将来の見積りにより生み出された減額記入額を別表の加算項目に記載する必要がなく，実質的に課税対象所得が減少するためである。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"In Germany, Buck （2021） proposed a theory that connects the Mark-to-Model valuation to Section 8b of the KStG. Why was this connection made?\nBuck （2021） devised an example of a Mark-to-Model valuation to create depreciation expense under the Commercial Code. This consideration is worth noting because the estimated future value generates a depreciation expense even without the sale of capital participation. It is also noteworthy that the author mentioned, \"Section 8b paragraph 3 of the KStG does not apply to insurance companies and credit institutions\" because if so, depreciation expense created by future estimates is likely to be treated as a deductible amount for tax purposes.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"目白大学","subitem_publisher_language":"ja"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"目白大学","subitem_rights_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11843415","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5776","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"湯澤, 晃明","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"YUZAWA, Takaaki","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"MJM_22_39.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://mejiro.repo.nii.ac.jp/record/2000039/files/MJM_22_39.pdf"},"version_id":"187fe14f-3fa3-4ddb-b902-86b31738decf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Mark-to-Model","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"KStG第8b条","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"減額記入","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資本参加","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Mark-to-Model","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Section 8b of the KStG","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Depreciation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Capital Participation","subitem_subject_language":"en","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":"Mark-to-ModelとKStG第8b条―Buckの所説によせて―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Mark-to-ModelとKStG第8b条―Buckの所説によせて―","subitem_title_language":"ja"},{"subitem_title":"Mark-to-Model and Section 8b of the KStG","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1712294868258"],"pubdate":{"attribute_name":"公開日","attribute_value":"2024-04-16"},"publish_date":"2024-04-16","publish_status":"0","recid":"2000039","relation_version_is_last":true,"title":["Mark-to-ModelとKStG第8b条―Buckの所説によせて―"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-05-07T00:14:36.327508+00:00"}