{"created":"2023-05-15T13:48:13.492088+00:00","id":8089,"links":{},"metadata":{"_buckets":{"deposit":"a86903e4-a2fc-4a83-b7bc-f6d60be7d0de"},"_deposit":{"created_by":1,"id":"8089","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8089"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008089","sets":["275:438"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"61","bibliographicPageStart":"39","bibliographicVolumeNumber":"12","bibliographic_titles":[{"bibliographic_title":"中央ロー・ジャーナル"}]}]},"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":"本稿は、短期前払費用に係る国税庁の通達の取扱いの法的根拠とそこに包含される問題点の分析を通じて、法人税法22条4項にいう「一般に公正妥当と認められる会計処理の基準」のあり方についての検討を行っている。","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":"中央ロー・ジャーナル編集委員会"}]},"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":"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"},{"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":"2019-06-08"}],"displaytype":"detail","filename":"1349-6239-12-4-p039-061.pdf","filesize":[{"value":"1.5 MB"}],"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/8089/files/1349-6239-12-4-p039-061.pdf"},"version_id":"a05bc8ab-3b86-4248-9ee4-2f1deee57ab1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"重要性の原則","subitem_subject_scheme":"Other"},{"subitem_subject":"短期前払費用","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税基本通達","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"費用収益対応の原則","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"正規の簿記の原則","subitem_subject_scheme":"Other"},{"subitem_subject":"通達行政","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律主義","subitem_subject_scheme":"Other"},{"subitem_subject":"三層構造","subitem_subject_scheme":"Other"},{"subitem_subject":"1年ルール","subitem_subject_scheme":"Other"},{"subitem_subject":"課税上の弊害","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":"法人税法における重要性の原則の適用を巡る法的問題―短期前払費用についての若干の検討―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法における重要性の原則の適用を巡る法的問題―短期前払費用についての若干の検討―"},{"subitem_title":"Application of the Principle of Materiality to Corporate Tax Law: Short-term Prepaid Expenses","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["438"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-03-22"},"publish_date":"2017-03-22","publish_status":"0","recid":"8089","relation_version_is_last":true,"title":["法人税法における重要性の原則の適用を巡る法的問題―短期前払費用についての若干の検討―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:34:34.276184+00:00"}