{"created":"2025-04-02T05:24:34.753846+00:00","id":2000240,"links":{},"metadata":{"_buckets":{"deposit":"4989c87a-25a1-4723-9c96-721bf14b907e"},"_deposit":{"created_by":13,"id":"2000240","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000240"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000240","sets":["6","6:1743146871665"]},"author_link":["788"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"14","bibliographicPageEnd":"66","bibliographicPageStart":"53","bibliographicVolumeNumber":"27","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":"item_10002_text_31","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":[{"affiliationNames":[{"affiliationName":"九州情報大学大学院","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"坂本, 貴司","creatorNameLang":"ja"},{"creatorName":"サカモト, タカシ","creatorNameLang":"ja-Kana"},{"creatorName":"Sakamoto, Takashi","creatorNameLang":"en"}],"familyNames":[{"familyName":"坂本","familyNameLang":"ja"},{"familyName":"サカモト","familyNameLang":"ja-Kana"},{"familyName":"Sakamoto","familyNameLang":"en"}],"givenNames":[{"givenName":"貴司","givenNameLang":"ja"},{"givenName":"タカシ","givenNameLang":"ja-Kana"},{"givenName":"Takashi","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"788","nameIdentifierScheme":"WEKO"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"減価償却制度において、企業会計では利益観の違いに基づき価値の減少と捉えるか、あるいは、収益に対応する費用配分で捉えるかという問題があるが、税法には利益観の違いはない。このように、税法と企業会計の利益概念が異なることが示されるが、所得計算において、武田隆二は会計から税法へと法的概念と異質な概念を「自己同化」してきたとする。この「自己同化」を、法人税法が会計実務の環境変化に合わせて、立法により変化することだとすると、公正処理基準等を採用する法人税法上は当然のこととなる。減価償却の議論の積み重ねは、商法の影響や会計慣行、会計基準等の調整の結果となり、それが現行の減価償却制度であると整理できる。","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":"2025-04-02"}],"filename":"わが国における減価償却制度の沿革―税務と会計の視点を中心として―.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000240/files/わが国における減価償却制度の沿革―税務と会計の視点を中心として―.pdf"},"version_id":"05df13b3-a0a5-4e15-84b2-a2f00bc38cb0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"減価償却制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"自己同化","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"コンポーネント・アカウンティング","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":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"わが国における減価償却制度の沿革 ―税務と会計の視点を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国における減価償却制度の沿革 ―税務と会計の視点を中心として―","subitem_title_language":"ja"},{"subitem_title":"A Study on The History in Depreciation － A Sight of Business Taxation and Accounting －","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","1743146871665"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-04-02"},"publish_date":"2025-04-02","publish_status":"0","recid":"2000240","relation_version_is_last":true,"title":["わが国における減価償却制度の沿革 ―税務と会計の視点を中心として―"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2025-04-09T02:45:11.166131+00:00"}