{"created":"2023-05-15T09:55:16.369035+00:00","id":997,"links":{},"metadata":{"_buckets":{"deposit":"610fc37b-5684-4f8f-9c54-b96e79c9d0d1"},"_deposit":{"created_by":16,"id":"997","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"997"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000997","sets":["1:177:145"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-12-22","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"51","bibliographicPageEnd":"37","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Chiba keizai ronso","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"法人税法上収益の計上時期に関する規定は少ないので、同法22条4項の一般に公正妥当と認められる会計処理の基準に従って計算されることになる。企業会計は実現主義により収益を認識するとしており、それは税務上の収益の認識基準である権利確定主義とおおむね同一のものである。権利確定主義による判決は多いなかで、輸出取引の収益計上時期に係る判決、過収電力料の返還に伴う損益処理に係る判決、損害賠償金の収益計上時期に係る判決及び車両保険金収入の帰属時期に係る判決を取り上げ、収益計上の妥当性を検討した。判例は、損害発生時に損害賠償金を受け取る権利が発生したとして観念的・抽象的に収益を認識するものが多いが、権利として確定しないうちに収益に計上することに対して異議を唱えるものである。横領等の不法行為が見つかって損害賠償請求を行った時に新たな会計事実が生じたのでありその時に収益に計上すべきであり、横領等が発生した時点に遡る必要はない。","subitem_description_type":"Abstract"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12625180","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21876320","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"黒田, 宣夫","creatorNameLang":"ja"},{"creatorName":"クロダ, ノブオ","creatorNameLang":"ja-Kana"},{"creatorName":"Kuroda, Nobuo","creatorNameLang":"en"}]}]},"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":"KJ00009563280.pdf","filesize":[{"value":"895.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00009563280.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/997/files/KJ00009563280.pdf"},"version_id":"7cf6004f-55f9-4b22-8402-7ebf49541caa"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"実現主義","subitem_subject_scheme":"Other"},{"subitem_subject":"同時両建説","subitem_subject_scheme":"Other"},{"subitem_subject":"異時両建説","subitem_subject_scheme":"Other"},{"subitem_subject":"損害賠償金","subitem_subject_scheme":"Other"},{"subitem_subject":"保険金","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"}]},"item_title":"法人税法上の権利確定主義について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法上の権利確定主義について","subitem_title_language":"ja"},{"subitem_title":"Principle of ascertained claim on corporation tax","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["145"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"997","relation_version_is_last":true,"title":["法人税法上の権利確定主義について"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2023-12-12T05:12:41.698746+00:00"}