{"created":"2023-05-15T11:42:39.636063+00:00","id":2124,"links":{},"metadata":{"_buckets":{"deposit":"f12487ec-1bc1-4532-8f70-3ae2e15462dd"},"_deposit":{"created_by":1,"id":"2124","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2124"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00002124","sets":["74:79:108:159"]},"author_link":["4043","4044"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study of Accounting Policies in Tax Accounting in Germany"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-10-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"41","bibliographicPageStart":"29","bibliographicVolumeNumber":"52","bibliographic_titles":[{"bibliographic_title":"国際経営論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"ドイツにおける商法会計と税務会計との間の差異については、付属説明書においてその説明が求められている。しかし、繰延税金資産に関する計上選択権の存在や、繰越欠損金の価値修正の可能性などから、企業には繰延税金の計上をめぐって会計政策の余地が存在している。また、2015年度のDAX30企業の営業報告書を検討しても、期待税金費用を算出するための税率として、国内税率を採用するか、海外税率も考慮したものを採用するかといった選択肢があり、また、税率の算出プロセスについても、その説明方法には各社で相違があることがわかった。こうした会計政策の余地は、付属説明書における開示内容にばらつきを生じさせるものとなる。かかる問題点を改善するためには、繰延税金資産の計上選択権を廃止し計上義務とする、あるいは、国内税率を用いるか海外税率も考慮するかを統一するといった、企業の利用できる選択肢を削減することが検討に値するものと考えられる。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"真鍋, 明裕"}],"nameIdentifiers":[{"nameIdentifier":"4043","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Manabe, Akihiro"}],"nameIdentifiers":[{"nameIdentifier":"4044","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-11-16"}],"displaytype":"detail","filename":"52-03.pdf","filesize":[{"value":"6.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"52-03.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/2124/files/52-03.pdf"},"version_id":"0ff5298f-2337-4807-95aa-3e2423e95ca5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"繰延税金","subitem_subject_scheme":"Other"},{"subitem_subject":"調整計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"選択権","subitem_subject_scheme":"Other"},{"subitem_subject":"期待税率","subitem_subject_scheme":"Other"},{"subitem_subject":"実際税率","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"ドイツ税金計算における会計政策に関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ税金計算における会計政策に関する考察"}]},"item_type_id":"3","owner":"1","path":["159"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-19"},"publish_date":"2017-09-19","publish_status":"0","recid":"2124","relation_version_is_last":true,"title":["ドイツ税金計算における会計政策に関する考察"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:49:22.381476+00:00"}