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貸倒損失における債権者側の事情 ― 企業会計の取扱いを考慮した認定基準の考察―
https://ic.repo.nii.ac.jp/records/2000069
https://ic.repo.nii.ac.jp/records/2000069694f5b5b-b1de-4080-b0ae-3a79cce782be
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
58-2-11_Takeuchi.pdf (619 KB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||||||||
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| 公開日 | 2025-01-22 | |||||||||||||||||
| タイトル | ||||||||||||||||||
| タイトル | 貸倒損失における債権者側の事情 ― 企業会計の取扱いを考慮した認定基準の考察― | |||||||||||||||||
| 言語 | ja | |||||||||||||||||
| タイトル | ||||||||||||||||||
| タイトル | Creditor Circumstances in Bad Debt Losses: A Consideration of the Eligibility Criteria for Treatment in Corporate Accounting | |||||||||||||||||
| 言語 | en | |||||||||||||||||
| 言語 | ||||||||||||||||||
| 言語 | jpn | |||||||||||||||||
| 資源タイプ | ||||||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||||||||
| 著者 |
竹内, 翼
× 竹内, 翼
× 栗原, 正樹
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| 抄録 | ||||||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||||||
| 内容記述 | This paper discusses the treatment of circumstances on the creditor's side that are considered when creditors make a factual determination of bad debt losses, borrowing concepts from corporate accounting to the issues under corporate tax law. It was confirmed that corporate accounting does not require regulations on the recognition of bad debt losses, such as those that state that bad debt losses cannot be recognized unless the requirements are met, although practical expediency requires the establishment of guidelines for the determination of actual bad debt losses. In terms of taxation, Article 22, Paragraph 4 of the Corporate Tax Law establishes the principle of compliance with corporate accounting, and Paragraph 3, Item 3 of the same law defines the amount of loss as "the amount of loss for the relevant fiscal year relating to transactions other than capital transactions", and we were able to clarify that the issue is whether such expenses and losses are deductible. We examined the case law individually and considered the criteria for approval to take into account the treatment regarding corporate accounting. Specifically, "corporate accounting and corporate tax treatment respecting corporate accounting treatment" was considered in "(A) Criteria and decision-making process for recognition of 'circumstances on the creditor's side' that are considered reasonable". If this situation is applicable, it will be possible to take creditor-side circumstances into account and record the loss under corporate accounting and corporate tax law without arbitrariness, which we believe will lead to more useful accounting information and economic calculations. |
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| 言語 | en | |||||||||||||||||
| bibliographic_information |
ja : 茨城キリスト教大学紀要 II.社会・自然科学 en : Journal of Ibaraki Christian University II. Social and Natural Sciences 巻 58, p. 265-279, 発行日 2024 |
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| 出版者 | ||||||||||||||||||
| 出版者 | 茨城キリスト教大学 | |||||||||||||||||
| 言語 | ja | |||||||||||||||||
| 出版者 | ||||||||||||||||||
| 出版者 | Ibaraki Christian University | |||||||||||||||||
| 言語 | en | |||||||||||||||||
| item_10002_source_id_9 | ||||||||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||||||||
| 収録物識別子 | 1342-6370 | |||||||||||||||||
