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所得税法における必要経費の要件について
https://kindai.repo.nii.ac.jp/records/14989
https://kindai.repo.nii.ac.jp/records/1498922203dc9-bd29-4ddf-a2f6-dc613ccbfa61
| Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2016-06-01 | |||||||||
| タイトル | ||||||||||
| タイトル | 所得税法における必要経費の要件について | |||||||||
| タイトル | ||||||||||
| タイトル | About the requirement for the necessary expense in income Tax Law | |||||||||
| 言語 | en | |||||||||
| 著者 |
成宮, 哲也
× 成宮, 哲也
|
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| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題 | 所得税法, 必要経費, 事業所得 Income Tax Law, necessary expense, business income |
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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 | |||||||||
| アクセス権 | ||||||||||
| アクセス権 | metadata only access | |||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||||||
| 著者(英) | ||||||||||
| 言語 | en | |||||||||
| 値 | Narumiya, Tetsuya | |||||||||
| 著者 所属 | ||||||||||
| 値 | 近畿大学 | |||||||||
| 著者所属(翻訳) | ||||||||||
| 値 | Kinki 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, Kinki University 巻 7, 号 2, p. 39-48, 発行日 2007-11-30 |
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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 | In general, the requirement for the expense account has an active conduct of business and direct relativity, and, in general, when should cost in the business accomplishment is necessary, is understood. However, it was not consistently assumed that it had to be necessary cost in the accomplishment of an active conduct of business and direct relativity and business in the trial example. For an active conduct of business and direct relativity to be valued was to have valued the judgment of right or wrong of the expense account from a legal viewpoint no accounting. Additionally, it seems that it aimed at sharp distinction with the expense for housekeeping. It is an essential difference between the individual enterprise and the corporate business that it is in the basis. However, it is common to calculate the amount of the expense account or the amount of the loss on the assumption of the book based on the relation with earnings when the calculation structure is based. If it is so, an active conduct of business and direct relativity can be included based on necessary cost in the business accomplishment. As a result, it seems that it is possible to be an expense account it or to judge it. | |||||||||
| フォーマット | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
