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A research on the genesis of the income concept

Research Project

Project/Area Number 23530576
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionWakayama University

Principal Investigator

KAWABATA Yasushi  和歌山大学, 観光学部, 教授 (80140094)

Project Period (FY) 2011 – 2013
Project Status Completed (Fiscal Year 2013)
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)
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
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.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (1 results)

All Other

All Remarks (1 results)

  • [Remarks]

    • URL

      http://www.res.otemon.ac.jp/~y-kawabata/statuten/statutenTop.htm

    • Related Report
      2013 Final Research Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

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