{"created":"2023-06-19T07:35:13.862571+00:00","id":717,"links":{},"metadata":{"_buckets":{"deposit":"ae850af1-5913-4ada-b899-a3e1028712d9"},"_deposit":{"created_by":3,"id":"717","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"717"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:00000717","sets":["1:18:78"]},"author_link":["2049","2050"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"27","bibliographicPageStart":"17","bibliographicVolumeNumber":"(1)","bibliographic_titles":[{"bibliographic_title":"目白大学経営学研究"},{"bibliographic_title":"Mejiro journal of management","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿は、税法会計が、証券取引法会計の影響を受け、売買目的有価証券に時価主義を採用したことの妥当性を検証し、商法会計が時価主義を容認していることから、税法会計が確定決算主義を維持しながら時価主義に対応すべき方式を明示することを目的とする。そのため、まず売買目的有価証券時価評価の根拠を考察し、次ぎに税法会計における所得概念を明らかにする。そして、税法会計と証券取引法会計および商法会計との関係を考察し、証券取引法会計との係わり方および税法会計が確定決算主義を採用している理由を明確にする。時価評価の根拠は企業実体開示目的にあり、商法会計は計算の二重構造を利用し企業実体開示目的と配当可能利益算定目的とを同時に満足させている。税法会計上、企業実体の開示は不要であり、その所得概念から時価評価は認められない。この結果、税法会計は確定決算主義を維持しながら、商法会計の当期利益に含まれる評価益を別表調整で排除すべきことを明示した。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004766382","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11843415","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5776","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"目白大学経営学部"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"相京, 溥士"},{"creatorName":"アイキョウ, ヒロシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2049","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Aikyo, Hiroshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2050","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-10-20"}],"displaytype":"detail","filename":"KJ00004766382.pdf","filesize":[{"value":"888.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004766382.pdf","url":"https://mejiro.repo.nii.ac.jp/record/717/files/KJ00004766382.pdf"},"version_id":"f133ba1e-8ec0-41a7-9750-1eba5e6a0307"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"時価評価","subitem_subject_scheme":"Other"},{"subitem_subject":"確定決算主義","subitem_subject_scheme":"Other"},{"subitem_subject":"税法会計の目的","subitem_subject_scheme":"Other"},{"subitem_subject":"純資産増加額","subitem_subject_scheme":"Other"},{"subitem_subject":"別表","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":"時価評価と税法会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"時価評価と税法会計"},{"subitem_title":"The Study on the Market Price Valuation under the Corporation Tax Law of Japan","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["78"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-20"},"publish_date":"2017-10-20","publish_status":"0","recid":"717","relation_version_is_last":true,"title":["時価評価と税法会計"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T08:09:10.555410+00:00"}