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会社法による「資本と利益の混合」の意味
https://lib.cku.repo.nii.ac.jp/records/942
https://lib.cku.repo.nii.ac.jp/records/94290695aa0-2dfc-4679-baa8-1f368d2930b6
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004558757.pdf (318.6 kB)
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| Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2016-12-15 | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | 会社法による「資本と利益の混合」の意味 | |||||||||||||
| 言語 | ja | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | The Meaning on a Mixture of Capital and Profit in Corporation Law | |||||||||||||
| 言語 | en | |||||||||||||
| 言語 | ||||||||||||||
| 言語 | jpn | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | maintenance of substancial capital | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | maintenance of monetary capital | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | divisible profit | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | holding gain | |||||||||||||
| 資源タイプ | ||||||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||||
| 雑誌書誌ID | ||||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||||
| 収録物識別子 | AA12125406 | |||||||||||||
| 著者 |
飯名, 晧作
× 飯名, 晧作
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| 抄録(英) | ||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||
| 内容記述 | The commercial low has consistently prescribed that the maximum amount of divisible profit for a year should be the one of whole period of time, which is calculated on the net worth of balance sheet. According to a popular view of accounting, both commercial law and accounting have carried out the protection of obligee through the maintenance of monetary capital under acquisition cost method. However, we can observe some serious amendment on the above matters after the revised commercial law in the 14th year of Heisei. Since then, the other capital surplus became to be represented as a part of capital surplus formally, but essentially it was authorized as divisible profit. Experts point out that the rule to distinguish between capital and profit, which had been kept both by accounting and commercial low, became indistinct and the protections of obligee through the maintenance of monetary capital were abandoned by an enactment of corporation law. In this paper, consideration are made mainly on searching for the real meaning of a mixture of capital and profit in corporation law. | |||||||||||||
| 書誌情報 |
ja : 千葉経済大学短期大学部研究紀要 en : Bulletin of Chiba Keizai College 号 3, p. 79-88, 発行日 2007-03-31 |
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| アクセション番号 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | KJ00004558757 | |||||||||||||
| ISSN | ||||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||||
| 収録物識別子 | 13498312 | |||||||||||||
