{"created":"2023-05-15T11:45:25.646050+00:00","id":5638,"links":{},"metadata":{"_buckets":{"deposit":"43d651bc-b60d-4570-a9e7-90812d87855a"},"_deposit":{"created_by":1,"id":"5638","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"5638"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00005638","sets":["344:345:400:422"]},"author_link":["17659","17658"],"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-07-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"137","bibliographicPageStart":"121","bibliographicVolumeNumber":"22","bibliographic_titles":[{"bibliographic_title":"国際経営フォーラム"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"ドイツでは会計法現代化法の成立により所得税法が改正され､商法会計と税法会計との間にあった逆基準性が廃止された｡これに関して､税務上の選択権行使を商法とは独立に行うことができるか否かをめぐって､見解の相違が見られる｡独立的選択権行使の問題は商法会計と税法会計の関係性に関する今後の変化を見通す上で重要である｡基準性原則を通じた商法会計と税法会計の結びつきに関しては､決算書作成のコストを削減できる､利害調整のはたらきがある､といった利点がある一方で､課税の均一性との不一致や国際的批判の存在も確認できる｡これらの背景事象をふまえた上で､商法会計と税法会計の関係について考察すれば､以下の点を指摘できる｡第1に､今後､商法会計と税法会計の機能はますます異なったものになり､両者は分離していくであろうということ､第2に､両者の関係性を規定する法的基礎をさらに整備する必要があるということである｡","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　国際経営研究所"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10181907","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-8235","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":[{}]},{"creatorNames":[{"creatorName":"Manabe, Akihiro"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-11-19"}],"displaytype":"detail","filename":"国際経営フォーラム22-06.pdf","filesize":[{"value":"9.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"国際経営フォーラム22-06.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/5638/files/国際経営フォーラム22-06.pdf"},"version_id":"6e7527f2-5251-42eb-aa75-5108f43ed215"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計法現代化法","subitem_subject_scheme":"Other"},{"subitem_subject":"連邦財務省通達","subitem_subject_scheme":"Other"},{"subitem_subject":"基準性原則","subitem_subject_scheme":"Other"},{"subitem_subject":"逆基準性","subitem_subject_scheme":"Other"},{"subitem_subject":"選択権行使","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":"ドイツにおける商法会計と税法会計の分離可能性に関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツにおける商法会計と税法会計の分離可能性に関する考察"}]},"item_type_id":"3","owner":"1","path":["422"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-10-27"},"publish_date":"2011-10-27","publish_status":"0","recid":"5638","relation_version_is_last":true,"title":["ドイツにおける商法会計と税法会計の分離可能性に関する考察"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T15:55:20.804122+00:00"}