| Project/Area Number |
23530576
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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 |
Accounting
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| Research Institution | Wakayama University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2012: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2011: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
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| Keywords | 税務会計 / 会計史 / 所得概念 / 所得源泉説 / 果実概念 / ローマ法 / 純資産増加説 / 19世紀所得税法 / 基本財 / 嫁資 / 会計学 |
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| Research Abstract |
"Quellentheorie" is developed in European income tax law in 19th century. However the origin of this theory is the fruit concept of Roman law. Quellentheorie distinguishes fundamental property from profit. The issue in the history of Roman law was the coverage of fruit, specifically whether children of female slave are fruit or not, and whether dowry is fruit or not. Later on, inorganic substance (marble stone etc.) has been accounted fruit and finally regular harvest for selling has been also accounted fruit. Those concepts of fruit have been adopted as an income concept in European income tax law in 19th century.
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