{"created":"2024-01-16T10:06:42.234689+00:00","id":2000595,"links":{},"metadata":{"_buckets":{"deposit":"b85fbdae-1c7a-419b-8e11-9d5974ac3d4f"},"_deposit":{"created_by":8,"id":"2000595","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2000595"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02000595","sets":["275:1705399237258"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"26","bibliographicPageStart":"3","bibliographicVolumeNumber":"20","bibliographic_titles":[{"bibliographic_title":"中央ロー・ジャーナル","bibliographic_titleLang":"ja"}]}]},"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":"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.\nTherefore, 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.\nHowever, 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?\nThis 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.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央ロー・ジャーナル編集委員会","subitem_publisher_language":"ja"}]},"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。","subitem_rights_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1349-6239","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","creatorNameLang":"ja"},{"creatorName":"サカイ,カツヒコ"},{"creatorName":"SAKAI,Katsuhiko "}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"1349-6239_20_1_3_26.pdf","mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2000595/files/1349-6239_20_1_3_26.pdf"},"version_id":"6edbcd0a-5a91-48b8-8276-40115cb1f3e5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"公正処理基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計原則","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"引渡基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"出荷基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"検収基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"船積日基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"発送日基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"大竹貿易事件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"課税のタイミング","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"インボイス制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"収益認識基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法22条","subitem_subject_language":"ja","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":"法人税法上の引渡基準の展開と課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法上の引渡基準の展開と課題","subitem_title_language":"ja"},{"subitem_title":"Development and Issues of Delivery Standards under the Corporate Tax Act","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1705399237258"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-01-08"},"publish_date":"2024-01-08","publish_status":"0","recid":"2000595","relation_version_is_last":true,"title":["法人税法上の引渡基準の展開と課題"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2024-01-17T00:48:35.688801+00:00"}