2023 Fiscal Year Final Research Report
An analysis on footnotes of accounting for income taxes
| Project/Area Number |
19K01980
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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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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Rikkyo University |
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Principal Investigator |
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| Project Period (FY) |
2019-04-01 – 2024-03-31
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| Keywords | 税効果会計 / 税負担削減行動 |
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| Outline of Final Research Achievements |
An analysis of the tax accounting footnote information reveals that deferred tax assets exceed deferred tax liabilities, both in terms of balance sheet amounts and in terms of footnote amounts. Furthermore, most of the deferred tax assets related to net operating loss carried forward (NOL) are considered unrecoverable, and most of the deferred tax assets related to NOL within one year are also considered unrecoverable, which calls into question the effective utilization of NOL within the timeframe. In order to clarify the reality of corporate tax planning from tax information, we comprehensively summarize previous studies and point out the importance of identifying what information on the relationship between accounting and taxes reflects about corporate tax avoidance.
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| Free Research Field |
財務会計
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の目的は、税効果会計の注記情報を分析することにより、当該情報が投資家の立場から有用な情報であるのか否かを明らかにするとともに、当該情報から日本企業のタックス・プランニングの実態を浮き彫りにすることである。財務会計制度において注記情報は拡大の一途をたどっており、財務諸表作成者が財務諸表利用者の情報ニーズにどこまで応える必要があるのかという問題として税効果会計基準改正後の注記情報の内容を分析した。これにより繰越欠損金の期限内利用に関する問題など、日本企業のタックス・プランニングの実態の一端を垣間見ることができた。
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