| Project/Area Number |
21730382
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Nihon University |
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Principal Investigator |
FUJII Makoto 日本大学, 商学部, 准教授 (80409044)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
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| Keywords | 税務会計 / 財務会計 / 会計基準 / コンバージェンス / CCCTB / 基準性 / 確定決算 / 国際財務報告基準 / EU / 確定決算主義 / 会計学 / IFRS(国際財務報告基準) / 税法 |
|---|
| Research Abstract |
At first, I reached the conclusion that Loss-carry-over and Loss-carry-back are necessary in the calculation of taxable income. Moreover, I reached the conclusion that tax-free requirement and Loss-transfer requirement have same nature, in the case of merger. Japan attaches greater importance to consolidated tax unit than to the continuity of proprietary interest and the continuity of business enterprise.
By the way, Common Consolidated Corporate Tax Base has been discussed in EU. However, from the viewpoint of the realization concept, the Comprehensive income is not suitable to Taxable Income.
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