| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Research Abstract |
It has been getting more difficult to smooth taxable income than reported income as a result of setting new accounting standards and amendments of the corporation tax law after around 2000. This result suggests that discretions of executive managers in tax accounting are getting narrower than in financial accounting. In this respect, the purpose of the tax reform has been achieved. In the respect to restrain conservative accounting treatments, however, the purpose of the tax reform has not been realized yet. Rather taxable income is likely to be less than reported income in a year. This trend means that the purpose of the tax reform to expand tax base has not been achieved yet.
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