企業会計・法人税法・消費税法の総額主義 : 那覇地裁平成31年 1 月18日判決における議論を素材として

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タイトル別名
  • The Gross Amount Principle of Accounting, Corporation Tax Law and Consumption Tax Law: With Arguments in Naha District Court on January 18th in 2019 as Material

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There is a rule that the standard of the business accounting principle by a corporation tax law must be abided by. Regarding taxable assets of consumption tax law are calculated, it has been discussed whether it is essential to follow the business accounting principle. Generally, when the consumption tax practical business affairs are dealt with by an enterprise, they seem to have an enormous influence on the business accounting principle. Although it is the case, there yet to be any conclusions on whether consumption tax should be calculated the way cooperation tax is or not. The purpose of this thesis is to discuss the gross amount principle of accounting, cooperation tax law and consumption tax law.

収録刊行物

  • 企業研究

    企業研究 (35), 21-47, 2019-08-31

    企業研究所

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