{"created":"2024-12-12T02:58:41.021558+00:00","id":2000161,"links":{},"metadata":{"_buckets":{"deposit":"9b517748-d9db-47fe-b1b8-5387e0d20b08"},"_deposit":{"created_by":13,"id":"2000161","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000161"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000161","sets":["6","6:47"]},"author_link":["521"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"11","bibliographicPageEnd":"27","bibliographicPageStart":"17","bibliographicVolumeNumber":"15","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":"進, 美喜子","creatorNameLang":"ja"},{"creatorName":"シン, ミキコ","creatorNameLang":"ja-Kana"},{"creatorName":"Shin, Mikiko","creatorNameLang":"en"}],"familyNames":[{"familyName":"進","familyNameLang":"ja"},{"familyName":"シン","familyNameLang":"ja-Kana"},{"familyName":"Shin","familyNameLang":"en"}],"givenNames":[{"givenName":"美喜子","givenNameLang":"ja"},{"givenName":"ミキコ","givenNameLang":"ja-Kana"},{"givenName":"Mikiko","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"521","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"10412694","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=10412694"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"会計基準の国際的調和化・統合化の動きが活発になるなかで、1990 年代後半以降、日本では多数の会計基準が改訂・新設された。この動きを背景に、商法・会社法では、利益（剰余金）の配当計算に関する規定が変更されている。そこで、本稿は、日本の会計制度において、新しい会計基準の導入により、商法・会社法における配当計算がどのように変化しているのかを明らかにし、その変化の意味を考察するものである。\nまず、配当計算において、配当可能限度額（分配可能額）からの控除項目が増加していること、および、2005年（平成17 年）制定の会社法では、算定方法が、貸借対照表上の純資産額を基礎とする方法から剰余金の額を出発点とする方法へと変更していることが確認される。続いて、算定方法の変化および主要な控除項目について考察を行い、会社法における配当計算は、利益が配当財源であるという商法の考え方を堅持しつつ、一方では自らの利益概念を厳格化し（繰延資産やのれん）、他方では会計基準の考え方を受け入れる（売買目的有価証券の評価益）という形で変化してきたものであることが明らかにされる。","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":"2024-12-12"}],"filename":"新会計基準導入にともなう配当計算の変化とその意味.pdf","filesize":[{"value":"940 KB"}],"format":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000161/files/新会計基準導入にともなう配当計算の変化とその意味.pdf"},"version_id":"8e5c9e3a-ede1-4ef5-ac77-eb791a868111"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"新会計基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"配当計算","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"利益概念","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"配当制限項目","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計基準の国際的統合化","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":"新会計基準導入にともなう配当計算の変化とその意味","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"新会計基準導入にともなう配当計算の変化とその意味","subitem_title_language":"ja"},{"subitem_title":"New Accounting Standards and Dividend Calculation under Commercial Code and Companies Act","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","47"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-12-12"},"publish_date":"2024-12-12","publish_status":"0","recid":"2000161","relation_version_is_last":true,"title":["新会計基準導入にともなう配当計算の変化とその意味"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-12-12T03:03:43.488033+00:00"}