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Historical Change on Deductible Expense and Depreciation Charge in Corporate Income Tax Law and Changing Opinion on this Subject by the Tax Authorities

Publikováno v: 社会情報学研究. 9:55-70

This paper deals with the relationship between deductible expense and depreciation charge as stated in Japan's income tax law from 1899 to 1935. At that time，the tax authorities did not consider depreciation charge to be a deductible expense，alth

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::db9d1830ad74aca52e7087741cabdd35
http://id.nii.ac.jp/1827/00005060/

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A Study on the Relationship between the Corporate Accounting and Tax Accounting with a Reference to the Circumstances in the Enactment of Section 22-4 of Corporate Tax Law

Autor: Kobayashi, Hiroaki

Publikováno v: 小倉昇教授退職記念号

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::a1b8690ea63fad1bcaf0d9731ee3a1ab
https://www.agulin.aoyama.ac.jp/repo/repository/1000/22236/

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A Consideration of Notes on Financial Statements in Tax Effect Accounting

Autor: 研究ノート

Publikováno v: 嘉悦大学研究論集 = KAETSU UNIVERSITY RESEARCH REVIEW. 64(2):43-56

税効果会計は、企業会計上と税務上とで計算した法人税等の額に相違がある場合において、企業会計上の法人税等を控除する前の当期純利益（税引前当期純利益）と法人税等の額を適切�

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::8d3e5b05dbd6ca4b174d1f866604ff3c
http://id.nii.ac.jp/1269/00000952/

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About Selection Criteria for Taxable Income of Nonprofit Corporation －Focusing on Criticism to Profit-Making Business Taxation Based on the Concept of Consideration－

Publikováno v: 九州情報大学研究論集. 24:1-13

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::0caec61253462ed8fcf19c51e5e7863b
https://kiis.repo.nii.ac.jp/records/503

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ヒョウカキヤクノキテイヨウイン : ヨネヤマガクセツ (6)

Publikováno v: 三田商学研究. 64(4):1-25

前号では，計算方式の属性の側面，および計算方式の計算目的の側面から，配分・評価分類の問題点を検討したので，今号では，評価カテゴリーが分離・独立化した理由を俎上に載せる�

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::ee6d84371c3bf5ad876eefa4ce9ee003
https://koara.lib.keio.ac.jp/xoonips/modules/xoonips/detail.php?koara_id=AN00234698-20211000-0001

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