Accounting for Nuclear Power in Japan
| Project/Area Number |
17K12626
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
震災問題と人文学・社会科学
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
KANAMORI Eri 立命館大学, 経営学部, 教授 (70330016)
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| Project Period (FY) |
2017-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2019: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2018: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 会計学 / 原子力発電 / 会計制度 |
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| Outline of Final Research Achievements |
This research revealed the specific content of the accounting treatment of nuclear power generation business in Japan and its historical background. The accounting systems covered are four accounting systems: reserve for depreciation of nuclear power plant construction, reserve for decommissioning of nuclear power facilities, reserve for reprocessing spent fuel (preparation), and specific decommissioning and reprocessing accounting introduced after Fukushima Dai-ichi Nuclear Accident. Minutes and materials of various councils/committees concerning accounting rules for electric power businesses and laws related to nuclear power generation business, and their amendments, securities reports of nuclear power business operators (electric power companies), “Nuclear Yearbook of the Nuclear Industry Association” ,” Atomic Energy Commission's “Nuclear White Paper”, “Nuclear Civic Commission's “Nuclear Citizen Yearbook”, etc. were consulted.
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| Academic Significance and Societal Importance of the Research Achievements |
原子力発電に係る会計制度は，これまで電気事業会計規則や各種法令によって規定されており，一般的な会計原則や会計基準とは異なるルールに基づいていたため，会計学者にとっても未知の領域であった。他方で，2011年の東京電力福島第一原子力発電所事故が原発のリスクを顕在化させたことから，原発に対する社会的議論が高まっている。本研究によって，会計学における原発会計研究の素地が整っただけでなく，社会的な議論の基礎となる情報が整理されたといえる。
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Report
(4 results)
Research Products
(18 results)
