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会計基準の複線化と課税所得計算における期間帰属の一考察 ― 収益認識に関する会計基準を中心に―
https://ic.repo.nii.ac.jp/records/2000129
https://ic.repo.nii.ac.jp/records/2000129e6f9b5cf-d283-4c5e-915e-6875121fe01a
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
2-10_Takeuchi.pdf (1.1 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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| 公開日 | 2026-02-02 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 会計基準の複線化と課税所得計算における期間帰属の一考察 ― 収益認識に関する会計基準を中心に― | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | A Study on Dual Accounting Standards and Period Attribution in Taxable Income Calculation ―Focusing on Revenue Recognition Accounting Standards― | |||||||||||
| 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
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | This paper examines the impact of the “dual accounting standards” arising from the introduction of the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29), fully implemented in 2021, and the continued existence of the Corporate Accounting Principles, Accounting Guidelines for Small and Medium-sized Enterprises, and Accounting Manual for Small and Medium-sized Enterprises for SMEs, on the calculation of taxable income under the Corporation Tax Act, particularly regarding period attribution. The core issue lies in the fact that while the concept of revenue has shifted to an asset-liability approach, SMEs are still permitted to use the traditional realization basis (revenue-expense approach). This creates potential timing differences in taxable income recognition depending on which standard is chosen. The central analysis involves a comparative case study concerning customer loyalty programs (company-issued points). Under revenue recognition standards, points are treated as “significant rights,” with a portion of the transaction price deferred as a contract liability and recognized as revenue when points are used or expire. Under traditional SME accounting, expenses and revenue are handled through accruals and reversals of a points reserve. However, for tax purposes, accruals are generally non-deductible, and the reserve is resolved (non-taxable income) upon point usage, creating a difference management issue. This results in potentially different taxable income for the year of introduction under each approach and also creates differences in the consistency between accounting and tax treatment. In summary, this paper empirically demonstrates that under multiple accounting standards, the choice of accounting treatment for the same economic substance can influence the period allocation of taxable income and the practical burden. Even for SMEs, while “partial application” of revenue recognition standards to only the point portion is not prohibited under the system, it is crucial to: ① clarify the policy and scope of which standards to apply; ② establish point regulations, ledgers by issuance year, estimates, etc.; and ③ design rules for alignment with tax accounting. This paper concludes that improving the quality of judgments at the tax-accounting interface holds practical value, as revenue recognition extends beyond presentation theory to directly impact corporate actions like pricing strategies and the attribution of taxable income. |
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| 言語 | en | |||||||||||
| 書誌情報 |
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 59, p. 219-233, 発行日 2025 |
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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 | |||||||||||
| ISSN | ||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||
| 収録物識別子 | 1342-6370 | |||||||||||
