{"created":"2024-05-16T07:33:40.587175+00:00","id":2000017,"links":{},"metadata":{"_buckets":{"deposit":"8d9799af-4828-430b-92ac-877eaf310057"},"_deposit":{"created_by":13,"id":"2000017","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000017"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000017","sets":["6","6:70"]},"author_link":["687"],"control_number":"2000017","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"13","bibliographicPageEnd":"23","bibliographicPageStart":"11","bibliographicVolumeNumber":"25","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information 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条を文言どおりに当てはめた場合、収益事業課税において必要とされる資本概念も、これを導き出す会計主体論も、さらには（課税）所得それ自体を算定することが出来ないことになる。そこで、先行研究を手掛かりとして、非営利法人の収益事業課税に必要な会計主体論と利益計算について考察した。その結果、非営利法人の利益（所得）計算について、目的→会計主体論→資本概念という論理一貫した体系の構築を目指すためには、アンソニーのいう①企業主体論（エンティティ観）に立脚し、②外部資金の流入については、これを収益（利益）と資本（贈与剰余金）とに区分する必要性があることを確認した。なお、本論においては、収益事業課税（目的）→エンティティ観（会計主体論）について明らかにすることが出来たが、続く、エンティティ観（会計主体論）→非営利法人の資本概念、を導き出す作業が残されていることになる。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1729230278053":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open 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