The changes in taxable income concept due to taxation for unrealized gain
Project/Area Number |
23730443
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Multi-year Fund |
Research Field |
Accounting
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Research Institution | Komazawa University |
Principal Investigator |
KITAGUCHI rie 駒澤大学, 経済学部, 准教授 (00403957)
|
Project Period (FY) |
2011-04-28 – 2015-03-31
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Project Status |
Completed (Fiscal Year 2014)
|
Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
|
Keywords | 課税所得概念 |
Outline of Final Research Achievements |
Our study examined whether the taxation for the unrealized gain and the fair market value, which was adopted into a part of financial asset since the 2000 Tax Reform Proposal, changed the taxable income concept on the Corporation Tax Act.Furthermore, we investigated the income concept on income taxation, the history of the asset evaluation in the Commercial Law and Accounting, and the taxable income concept in the indirect income accounting in connection with this problem.
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Report
(5 results)
Research Products
(9 results)
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[Book] 税務会計論2013
Author(s)
柳裕治(編著)高木克己、北口りえ、榎本恵一
Total Pages
240
Publisher
創成社
Related Report
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