{"created":"2023-05-15T13:52:04.514724+00:00","id":13801,"links":{},"metadata":{"_buckets":{"deposit":"484cbf28-fa19-406d-9ab5-8e4880fb5da4"},"_deposit":{"created_by":1,"id":"13801","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13801"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013801","sets":["442:885"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-08-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"35","bibliographicPageEnd":"47","bibliographicPageStart":"21","bibliographic_titles":[{"bibliographic_title":"企業研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":" There is a rule that the standard of the business accounting principle by a corporation tax law must be abided by. \nRegarding taxable assets of consumption tax law are calculated, it has been discussed whether it is essential to follow the business accounting principle.\n Generally, when the consumption tax practical business affairs are dealt with by an enterprise, they seem to have an enormous influence on the business accounting principle. Although it is the case, there yet to be any conclusions on whether consumption tax should be calculated the way cooperation tax is or not. The purpose of this thesis is to discuss the gross amount principle of accounting, cooperation tax law and consumption tax law.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30993","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAKAI, Katsuhiko","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"企業研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"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。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9938","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":"酒井, 克彦"},{"creatorName":"サカイ, カツヒコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-02-28"}],"displaytype":"detail","filename":"1347-9938-35-02.pdf","filesize":[{"value":"719.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/13801/files/1347-9938-35-02.pdf"},"version_id":"dabe9288-94a0-4796-bff8-5a5d9272be9a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"総額主義","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"課税資産の譲渡等","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計準拠主義","subitem_subject_scheme":"Other"},{"subitem_subject":"那覇地裁平成 31 年 1 月 18 日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"区分所有建物の共同管理費","subitem_subject_scheme":"Other"},{"subitem_subject":"人格のない社団等","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法と消費税法の違い","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税法 30 条","subitem_subject_scheme":"Other"},{"subitem_subject":"取引規模","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法 22条 4 項","subitem_subject_scheme":"Other"},{"subitem_subject":"一般に公正妥当と認められる会計処理の基準","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":"企業会計・法人税法・消費税法の総額主義 : 那覇地裁平成31年 1 月18日判決における議論を素材として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業会計・法人税法・消費税法の総額主義 : 那覇地裁平成31年 1 月18日判決における議論を素材として"},{"subitem_title":"The Gross Amount Principle of Accounting, Corporation Tax Law and Consumption Tax Law: With Arguments in Naha District Court on January 18th in 2019 as Material","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["885"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-02-28"},"publish_date":"2022-02-28","publish_status":"0","recid":"13801","relation_version_is_last":true,"title":["企業会計・法人税法・消費税法の総額主義 : 那覇地裁平成31年 1 月18日判決における議論を素材として"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:38:43.249004+00:00"}