@article{oai:ic.repo.nii.ac.jp:00000911,
 author = {NAGASHIMA, Masahiro and 長島, 正浩},
 journal = {茨城キリスト教大学紀要 II.社会・自然科学, Journal of Ibaraki Christian University II. Social and Natural Sciences},
 month = {},
 note = {In accordance with the Companies Act the following account regulations are to be conducted.
One being information disclosure and the other being dividend regulation. This is not unique to our country; the same corporate law applies in each country. However, the Companies Act Article 431, “The accounting for a Stock Company is to be subject to the business accounting practices generally accepted as fair and appropriate”, and therefore “laws and regulations must comply with accounting standards set by private organizations” appears to be implied. Furthermore, based on the data compiled for information disclosure and because there are provisions regulating dividends, there appears to be a complex computation structure.
In this paper, I inspected the validity of the dividend limitations imposed by the accounting entries when this type of distributable amount is calculated. I particularly examined the goodwill valuation method.},
 pages = {167--179},
 title = {会社法における分配可能額算定上の配当規制},
 volume = {54},
 year = {2020},
 yomi = {ナガシマ, マサヒロ}
}