2026-03-08T17:07:54Z https://kindai.repo.nii.ac.jp/oai

oai:kindai.repo.nii.ac.jp:00015079 2023-06-20T22:50:43Z 14:923:1809:3960

企業会計の変容と法人税法 The Change of the Business Accounting and the Corporation Tax Law 成宮, 哲也 ナルミヤ, テツヤ 時価主義 発生主義 法人税法 課税所得 market price basis accrual basis corporation tax law taxable income The profit that contains profit and loss based on the market price basis and the accrual basis accounting will be calculated by setting new standards of accounting. The influence that it exerts on the calculation of the taxable income of the corporation tax becomes a problem. The relation between new standards of accounting and Article 22 clause 4 of the corporation tax law was examined in the beginning about this problem in this text. Next, the relation to deciding new standards of accounting and another article was examined. The influence was not necessarily consistent what when seeing from business accounting though had been limited the influence on the corporation tax law by making a new standards of accounting public as a result of the examination. application/pdf departmental bulletin paper 近畿大学産業理工学部 2005-07-12 NA かやのもり：近畿大学産業理工学部研究報告 2 2 37 46 Reports of Faculty of Humanity-Oriented Science and Engineering, Kinki University 13495801 https://kindai.repo.nii.ac.jp/records/15079 jpn metadata only access