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減損損失と法人税法との関係
https://kindai.repo.nii.ac.jp/records/15054
https://kindai.repo.nii.ac.jp/records/15054d20c61f1-fbd3-4310-8088-9bd5f34bbda2
| Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2016-06-01 | |||||||||
| タイトル | ||||||||||
| タイトル | 減損損失と法人税法との関係 | |||||||||
| タイトル | ||||||||||
| タイトル | The relation between impairment Loss and Corporation 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 | 減損損失, 法人税法, 損金, 課税所得 impairment loss, corporation tax law, expense, taxable 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 3, 号 2, p. 43-50, 発行日 2005-11-30 |
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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 | "The accounting for the impairment is applied in the accounting period that starts on April I, 2005. When the accounting for the impairment is applied, and the impairment loss is recognized, it becomes the loss of this period on business accounting. In the calculation of the taxable income of thecorporation tax, whether the impairment loss can be inclusion in expenses becomes a problem. Then, the relation to deciding a impairment loss and individual regulations was examined in this text. The relation between the impairment loss and Article 22 clause 4 of the corporation tax law was examined.The problem of the inclusion in expenses of the impairment loss was examined on that. There is no individual regulations concerning the impairment loss because of the examination. It is a problem, and it is thought that it was necessary to correspond by installing new regulations though the impairment loss will be processed by the directive." | |||||||||
| フォーマット | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
