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減価償却費の損金性に関する税法の規定及び税務当局の判断の史的変遷
https://doi.org/10.60171/00005060
https://doi.org/10.60171/00005060aaa3f6a3-9356-4af8-b39e-9c8ba5cb4567
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
ksis9_55-70.pdf (1.7 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2023-03-15 | |||||||||
| タイトル | ||||||||||
| タイトル | 減価償却費の損金性に関する税法の規定及び税務当局の判断の史的変遷 | |||||||||
| 言語 | ja | |||||||||
| タイトル | ||||||||||
| タイトル | Historical Change on Deductible Expense and Depreciation Charge in Corporate Income Tax Law and Changing Opinion on this Subject by the Tax Authorities | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Corporate taxable income (法人課税所得) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Deductible expense (総損金) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Depreciation charge (減価償却費) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Table of Useful Life of Fixed Assets (固定資産堪久年数表) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Indirect method of depreciation (減価償却の間接法表示) | |||||||||
| 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 | |||||||||
| ID登録 | ||||||||||
| ID登録 | 10.60171/00005060 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 著者 |
濱沖, 典之
× 濱沖, 典之
× Hamaoki, Noriyuki
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| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | This paper deals with the relationship between deductible expense and depreciation charge as stated in Japan's income tax law from 1899 to 1935. At that time，the tax authorities did not consider depreciation charge to be a deductible expense，although they thought that the decreasing value of assets by commercial law was a deductible expense. In 1908 and 1910，the Japanese government submitted a bill to the Diet suggesting that depreciation charge should be considered as a deductible expense. However，the bill was not approved by the Diet，but the tax authorities administration continued to handle this issue. In 1918，they drew up ''Table of Useful Life of Fixed Assets'' and based on this table，they viewed depreciation charge as a deductible expense. However，they did not approve the indirect method of depreciation，because it could be identified as reserved income or accumulated fund. | |||||||||
| 書誌情報 |
社会情報学研究 巻 9, p. 55-70, 発行日 2023-12-03 |
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| 出版者 | ||||||||||
| 出版者 | 呉大学社会情報学部 | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 13418459 | |||||||||
| 書誌レコードID | ||||||||||
| 収録物識別子タイプ | NCID | |||||||||
| 収録物識別子 | AN10586239 | |||||||||
| 権利 | ||||||||||
| 権利情報 | この論文は国立情報学研究所の電子図書館事業により電子化されました。 | |||||||||
| フォーマット | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | VoR | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
