{"created":"2024-12-04T05:49:55.785615+00:00","id":2000109,"links":{},"metadata":{"_buckets":{"deposit":"e93c3c46-b450-452d-8090-724f615beffa"},"_deposit":{"created_by":13,"id":"2000109","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000109"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000109","sets":["6","6:69"]},"author_link":["711"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"13","bibliographicPageEnd":"47","bibliographicPageStart":"35","bibliographicVolumeNumber":"24","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":[{"creatorNames":[{"creatorName":"宮崎, 裕士","creatorNameLang":"ja"},{"creatorName":"ミヤザキ, ユウジ","creatorNameLang":"ja-Kana"},{"creatorName":"Miyazaki, Yuji","creatorNameLang":"en"}],"familyNames":[{"familyName":"宮崎","familyNameLang":"ja"},{"familyName":"ミヤザキ","familyNameLang":"ja-Kana"},{"familyName":"Miyazaki","familyNameLang":"en"}],"givenNames":[{"givenName":"裕士","givenNameLang":"ja"},{"givenName":"ユウジ","givenNameLang":"ja-Kana"},{"givenName":"Yuji","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"711","nameIdentifierScheme":"WEKO"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"平成30 年度税制改正は、わが国法人税法において多大な影響を及ぼす改正であったといえる。なぜなら、わが国法人税法上の収益認識基準が原則売主の「履行義務の充足」に基づく引渡基準となり、それ以外の収益認識基準を例外と位置づけ、「権利の確定」と「履行義務の充足」の差異が生じることとなったからである。\nしかし、この差異について、課税庁や財務省主税局の説明では、従来の権利の確定や実現主義と異なることはないという説明であり、その結果として、これまで法人税法上明文の規定がなかった資産の販売等における収益認識は、原則として引渡基準と明示された。対称的に、同じく明文の規定がなかった権利確定主義は、これまでの理解であった実現主義と同義であるというある種の建前上の拘束を解かれて、純粋な契約に基づいて「権利が確定したとき」に益金の額を認識するものとなったともいえる。\nしたがって、法人税法における「権利の確定」は、私法上の自由な契約に基づいて様々な収益認識の時点となることが可能となると解されるのであるが、それを一定の枠内に収めるものが公正処理基準であると条文（法人税法22 条4 項、22 条の２、2 項・3 項）から理解できるのである。","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":"2024-12-04"}],"filename":"わが国法人税法における収益認識－権利の確定と履行義務の充足の異同とは－（下）.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000109/files/わが国法人税法における収益認識－権利の確定と履行義務の充足の異同とは－（下）.pdf"},"version_id":"9a1606fb-1160-4024-a81d-98dd77445d8c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法22 条の２","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"履行義務の充足","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"権利確定主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","subitem_subject_language":"ja","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":"わが国法人税法における収益認識 －権利の確定と履行義務の充足の異同とは－（下）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国法人税法における収益認識 －権利の確定と履行義務の充足の異同とは－（下）","subitem_title_language":"ja"},{"subitem_title":"The Revenue Recognized in Japanese Business Tax Law: A Deference Between Fixed Rights and Satisfied Performance Obligation (2)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","69"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-12-04"},"publish_date":"2024-12-04","publish_status":"0","recid":"2000109","relation_version_is_last":true,"title":["わが国法人税法における収益認識 －権利の確定と履行義務の充足の異同とは－（下）"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-12-04T05:55:01.471537+00:00"}