@article{oai:chuo-u.repo.nii.ac.jp:02000595,
 author = {酒井,克彦 and サカイ,カツヒコ and SAKAI,Katsuhiko},
 issue = {1},
 journal = {中央ロー・ジャーナル},
 month = {Jun},
 note = {application/pdf, The Corporate Tax Act adopts a process that conforms to corporate accounting called the GAAP, but the accounting standard leaves it to the judgment of the company as to what kind of income to be recorded.
Therefore, corporations have determined when to record in profits in accordance with trade practices and other factors. In transactions prior to the introduction of invoices under the Consumption Tax Act, for example, even if the seller's recording of revenue based on the shipping date and the purchaser's recording of purchases based on the acceptance standard did not match, there were no major problems in the processing under the Corporation Tax Act and the Income Tax Act.
However, in the invoice system, which in principle assumes that the processing on the seller side and the processing by the buyer are consistent, accounting treatment based on the treatment under the Corporation Tax Act and the Income Tax Act may not be allowed as in the past. What kind of difference will the difference in treatment between the income tax rule and the consumption tax rule cause in terms of the timing of taxation?
This paper focuses on the relationship between the Corporate Tax Act and the Consumption Tax Act, and examines whether the concept of "delivery of an object" under the Corporate Tax Act will change in the future due to changes in corporate accounting practices.},
 pages = {3--26},
 title = {法人税法上の引渡基準の展開と課題},
 volume = {20},
 year = {2023}
}