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公正処理基準と通達上の損金経理の要請
https://chuo-u.repo.nii.ac.jp/records/8913
https://chuo-u.repo.nii.ac.jp/records/89138cfc5c47-9d07-4dcb-9930-49b7e98f1f29
名前 / ファイル | ライセンス | アクション |
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本文を見る (123.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-03-12 | |||||
タイトル | ||||||
タイトル | 公正処理基準と通達上の損金経理の要請 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Generally Accepted Accounting Principle and the Request of the Business Accounts | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公正処理基準 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 通達の影響力 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 企業慣行 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 租税法律主義 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 企業会計準拠主義 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 興銀事件 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 退職給与 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 損金経理 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法人税基本通達 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 東京地裁平成27年2 月26 日判決 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 逆基準性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 三層構造 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
酒井, 克彦
× 酒井, 克彦 |
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著者別名(英) | ||||||
姓名 | SAKAI, Katsuhiko | |||||
言語 | en | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The constitution prescribes a basis of a tax burden according to a law Article 84 of the constitution is a significant text of law in the field of the calculation of taxation and the accounting procedure. However, it is prescribed that a corporation tax law is based on a bill of an enterprise. The current situation that accounting practice is hugely influenced by the tax administration is often considered to be a serious problem we can not overlook. As start, the current situation of accounting practice being strongly influenced by the tax administration surely is a huge problem. However, the fact problem that some of the regulation define the rules of is a more important. |
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書誌情報 |
企業研究 巻 32, p. 153-175, 発行日 2018-02-28 |
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出版者 | ||||||
出版者 | 中央大学企業研究所 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1347-9938 | |||||
権利 | ||||||
権利情報 | この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |