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〈論文・報告〉戦後の税制改正に伴う我が国の中小企業会計基準の変遷
https://kindai.repo.nii.ac.jp/records/21096
https://kindai.repo.nii.ac.jp/records/210960155e8c7-a490-4b64-879b-30ddceb36808
名前 / ファイル | ライセンス | アクション |
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AA12013209-20200630-0027.pdf (1.8 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2020-09-22 | |||||
タイトル | ||||||
タイトル | 〈論文・報告〉戦後の税制改正に伴う我が国の中小企業会計基準の変遷 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | 〈PAPERS and REPORTS〉Changes in Japan's accounting standards for SMEs following the post-war tax reform | |||||
著者 |
星野, 有理子
× 星野, 有理子× 平川, 茂 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | SMEs bookkeeping guidelines, Report on Japanese Taxation by the Shoup Misson, Corporative income tax and personal income tax Rules of Corporate Accounting Dividend regulation of the Commercial Code and the Companies Act |
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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 | |||||
著者(英) | ||||||
en | ||||||
Hoshino,Yuriko | ||||||
著者(英) | ||||||
en | ||||||
Hirakawa,Shigeru | ||||||
著者 所属 | ||||||
近畿大学大学院産業理工学研究所 | ||||||
著者 所属 | ||||||
近畿大学産業理工学部経営ビジネス学科; 准教授 | ||||||
著者所属(翻訳) | ||||||
Kindai University | ||||||
著者所属(翻訳) | ||||||
Kindai University | ||||||
版 | ||||||
出版タイプ | NA | |||||
出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学産業理工学部 | |||||
書誌情報 |
かやのもり:近畿大学産業理工学部研究報告 en : Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University 号 31, p. 27-35, 発行日 2020-06-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13495801 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 〈Abstract〉In this study, We will look at the relationship between the introduction of the self-assessed tax payment system based on the Report on Japanese Taxation by the Shoup Mission 1 published in 1949 and Report on Japanese Taxation by the Shoup Mission 2 in 1950, with regard to the history of discussions on accounting standards for SMEs in Japan, especially from the discussions that took place after the Second World War. We discuss the introduction of accounting standards for SMEs, the matters related to accounting practice that were necessary for SMEs at that time, and the national measures taken to supplement accounting technology. | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |