{"created":"2024-05-17T08:09:26.889074+00:00","id":2000027,"links":{},"metadata":{"_buckets":{"deposit":"632c7dea-1e47-48e5-a02b-bd1eb5a13d31"},"_deposit":{"created_by":13,"id":"2000027","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000027"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000027","sets":["6","6:1712904694059"]},"author_link":["689"],"control_number":"2000027","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"10","bibliographicPageEnd":"48","bibliographicPageStart":"39","bibliographicVolumeNumber":"26","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_text_31":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_1729048188239":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"https://www.isni.org/isni/0000000403715001"}],"affiliationNames":[{"affiliationName":"九州情報大学大学院","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"高岡, 純治","creatorNameLang":"ja"},{"creatorName":"タカオカ, ジュンジ","creatorNameLang":"ja-Kana"},{"creatorName":"Takaoka, Junji","creatorNameLang":"en"}],"familyNames":[{"familyName":"高岡","familyNameLang":"ja"},{"familyName":"タカオカ","familyNameLang":"ja-Kana"},{"familyName":"Takaoka","familyNameLang":"en"}],"givenNames":[{"givenName":"純治","givenNameLang":"ja"},{"givenName":"ジュンジ","givenNameLang":"ja-Kana"},{"givenName":"Junji","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"689","nameIdentifierScheme":"WEKO"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"平成30 年に創設された法人税法22 条の2 は、今後、創設されるであろう未知の会計処理基準を含む、あらゆる収益認識基準に対応できる法令ではないか、特にこの機能を法人税法22 条の2 第二項及び第三項が担っているのではないかと理解できる。それは、以下の理由による。\nまず、企業の中には、経理の知識がないことや事務コストの関係で、まだ現金主義によって経理しているものの存在が推測されるのであるが、これらの企業であっても課税の公平の観点から適正な所得金額の算定を行うことが要請されることが挙げられる。\nまた、事務コスト等と課税の公平を両立させるために、法22 条の2 第二項及び第三項の規定は、企業に対して、これまでのように、取引の都度、公正処理基準を要請するのではなく、発想を転換し、先に公正処理基準に基づく「各事業年度の益金の額」を把握し、事業年度末に、企業が算定した「一会計期間の収益の金額」を、適正な「各事業年度の益金の額」に一致させるように経理または申告調整を行うものであることが挙げられる。\n以上から、法人税法22 条の２は、あらゆる企業会計の収益認識基準から適正な各事業年度の益金の額を算定できる規定であると考えられる。これは課税の公平の見地からも容認されるものである。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1729230278053":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1729230588476":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"1349-2780","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"}]},"item_1729564662870":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-12-02"}],"filename":"法人税法22条の2第二項及び第三項が担う機能についての一考察.pdf","filesize":[{"value":"1.3 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