Response and development of Company Law and Tax Law to the transition from profit concept to surplus concept
| Project/Area Number |
26380143
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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 |
Civil law
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| Research Institution | Kansai University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
中村 繁隆 関西大学, 会計研究科, 准教授 (20581664)
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| Co-Investigator(Renkei-kenkyūsha) |
SHIBA Kenji 関西大学, 会計研究科, 教授 (40154231)
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| Research Collaborator |
SPINDLER Gerald
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 会社法 / 税法 / 利益 / 剰余金 / 資本 |
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| Outline of Final Research Achievements |
It was found that the scale and features of the company are closely related to the role of the capital system. For example, if it is a listed company, it is considered to be a company subject to the Financial Instruments and Exchange Act, and is widely monitored by disclosing accounting information. On the other hand, small-scale closed-stock companies are outside the scope of the Financial Instruments and Exchange Act, and the accuracy of the financial statements is not guaranteed, allowing management to be carried out arbitrarily by management. The meaning of the capital system differs in these different companies.
In conclusion, it can be said that establishing large and small categories capital and surplus legislation in the Company Law or the Financial Instruments and Exchange Law as a legislative theory is desirable in terms of current creditor protection and efficient use of corporate funds.
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Report
(4 results)
Research Products
(8 results)
