{"created":"2023-05-15T09:55:13.371075+00:00","id":942,"links":{},"metadata":{"_buckets":{"deposit":"da23d5ad-442e-490c-8635-f500117d4f18"},"_deposit":{"created_by":13,"id":"942","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"942"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000942","sets":["2:131:138"]},"author_link":["1494"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"88","bibliographicPageStart":"79","bibliographic_titles":[{"bibliographic_title":"千葉経済大学短期大学部研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Chiba Keizai College","bibliographic_titleLang":"en"}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004558757","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12125406","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13498312","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"千葉経済大学短期大学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"飯名, 晧作","creatorNameLang":"ja"},{"creatorName":"イイナ, コウサク","creatorNameLang":"ja-Kana"},{"creatorName":"Iina, Kosaku","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1494","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-15"}],"displaytype":"detail","filename":"KJ00004558757.pdf","filesize":[{"value":"318.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004558757.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/942/files/KJ00004558757.pdf"},"version_id":"b08c5f96-9b0e-4e32-b1a5-45585a12fb53"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"maintenance of substancial capital","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"maintenance of monetary capital","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"divisible profit","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"holding gain","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":"会社法による「資本と利益の混合」の意味","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会社法による「資本と利益の混合」の意味","subitem_title_language":"ja"},{"subitem_title":"The Meaning on a Mixture of Capital and Profit in Corporation Law","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["138"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"942","relation_version_is_last":true,"title":["会社法による「資本と利益の混合」の意味"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-09-06T00:29:56.409550+00:00"}