{"created":"2023-06-20T16:50:23.297145+00:00","id":22923,"links":{},"metadata":{"_buckets":{"deposit":"c5592694-388d-49b0-8d43-e1d689d84264"},"_deposit":{"created_by":3,"id":"22923","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"22923"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00022923","sets":["14:923:1809:4797"]},"author_link":["43834","43835","43836","43833"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"33","bibliographicPageEnd":"26","bibliographicPageStart":"19","bibliographic_titles":[{"bibliographic_title":"かやのもり：近畿大学産業理工学部研究報告"},{"bibliographic_title":"Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"<Abstract> This paper examines the applicability of the SMEs accounting standards to the fair treatment standard under Article 22 Clause 4 of corporate tax law. Under the first approach, none of the accounting standards for SMEs is highly applicable to the fair treatment standard. In addition, since their existence itself is not recognized by many SMEs, the number of firms complying with them as accounting standards is considered to be small. Therefore, the applicability to the fair treatment standard is low. Under the second approach, we conclude that the accounting treatment is consistent if it is clearly stated that the accounting treatment under the corporate income tax law is to be applied by election if such accounting treatment is deemed appropriate in corporate accounting practice.","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学産業理工学部"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13495801","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Hoshino, Yuriko"},{"subitem_text_language":"en","subitem_text_value":"Hirakawa, Shigeru"},{"subitem_text_language":"en","subitem_text_value":"Suetsugu, Takuya"},{"subitem_text_language":"en","subitem_text_value":"Hoshino, Munehiro"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学大学院産業理工学研究科産業理工学専攻博士後期課程: 一般財団法人Ｍ＆Ａ食品技術研究所; 指導研究員"},{"subitem_text_value":"近畿大学産業理工学部経営ビジネス学科; 准教授"},{"subitem_text_value":"一般財団法人Ｍ＆Ａ食品技術研究所; 指導研究員"},{"subitem_text_value":"マルボシ酢株式会社; 指導研究員"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai University"},{"subitem_text_value":"Kindai University"},{"subitem_text_value":"&EMPTY&"},{"subitem_text_value":"&EMPTY&"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"星野, 有理子"},{"creatorName":"ホシノ, ユリコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"平川, 茂"},{"creatorName":"ヒラカワ, シゲル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"末次, 卓也"},{"creatorName":"ツエツグ, タクヤ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"星野, 宗広"},{"creatorName":"ホシノ, ムネヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-08-19"}],"displaytype":"detail","filename":"AA12013209-20220630-0019.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA12013209-20220630-0019.pdf","url":"https://kindai.repo.nii.ac.jp/record/22923/files/AA12013209-20220630-0019.pdf"},"version_id":"d5bdaeeb-7883-4262-a4da-9eff38b36866"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"公正処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"中小企業向け会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"税務会計","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計","subitem_subject_scheme":"Other"},{"subitem_subject":"Fair Treatment Standards","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Standards for SMEs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate Accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"〈研究ノート〉中小企業向け会計基準の公正処理基準該当性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈研究ノート〉中小企業向け会計基準の公正処理基準該当性"},{"subitem_title":"<PAPERS and REPORTS> Applicability of the fair treatment standard in accounting standards for SMEs","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4797"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-08-19"},"publish_date":"2022-08-19","publish_status":"0","recid":"22923","relation_version_is_last":true,"title":["〈研究ノート〉中小企業向け会計基準の公正処理基準該当性"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T19:38:16.077285+00:00"}