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- Hasegawa Norio
- Tokyo University and Graduate School of Social walfare Hasegawa Tax Accounting Office
Bibliographic Information
- Other Title
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- 法人税法における繰延資産の諸問題
- 法人税法における繰延資産の諸問題 : 会計上の繰延資産および前払費用との比較を中心として
- ホウジンゼイホウ ニ オケル クリノベ シサン ノ ショ モンダイ : カイケイ ジョウ ノ クリノベ シサン オヨビ マエバライ ヒヨウ ト ノ ヒカク オ チュウシン ト シテ
- Focusing on Comparison with Accounting Deferred Assets and Prepaid Expenses
- 会計上の繰延資産および前払費用との比較を中心として
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Description
Because the definition of deferred assets in the corporate tax law is not clear, we discuss the problem. The scope of deferred assets in accounting is limited. The scope of deferred assets under the Corporation Tax Law is not restrictive. For this reason, the scope of deferred assets in the corporate tax law is a problem. In Japan, which adopts fixed earnings settlement principle, the right to interpret the tax law is given primarily to taxpayers. Therefore, if the taxpayer conducts proper tax interpretation, it can theoretically be concluded that it will not receive administrative punishment from the tax administrative agency. However, unless the definition of the deferred assets of the Corporation Tax Law is clear, taxpayers may have unforeseen damage. Therefore, it can be said that it is appropriate to clarify the definition of the deferred assets of the Corporation Tax Law.
Journal
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- Business Management Studies
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Business Management Studies 15 (0), 37-56, 2019
Business Management Society of Japan
