Empirical Studies of the Impact of the Tax System on Corporate Entertainment Expenses

2021 Fiscal Year Final Research Report

• Project/Area Number: 19K02015
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Yokohama City University
• Principal Investigator: Takahashi Takayuki 横浜市立大学, 国際マネジメント研究科, 教授 (50326071)
• Co-Investigator(Kenkyū-buntansha): 野間 幹晴 一橋大学, 大学院経営管理研究科, 教授 (80347286)
• Project Period (FY): 2019-04-01 – 2022-03-31
• Keywords: 会計学 / 財務会計 / 租税法

Outline of Final Research Achievements

Our research theme is "empirical studies of the impact of the tax system on corporate entertainment expenses". Corporate income taxes make entertainment expenses incurred by corporations non-deductible. The purpose is to curb corporate redundancy and abuse, enhance corporate equity, and establish fair business practices. While past tax systems have discouraged corporate entertainment spending, the 2006 Tax Reform and the 2014 Tax Reform were designed to encourage corporate entertainment spending in order to stimulate the economy. We attempted to verify the policy effects of these tax reforms by conducting an empirical analysis to determine whether or not these tax reforms encouraged corporate entertainment spending in accordance with their objectives.

Free Research Field

税務会計

Academic Significance and Societal Importance of the Research Achievements

交際費等損金不算入制度は、平成18年度及び平成26年度に改正が行われ、経済の活性化を目的に、企業の交際費支出を促すための改正が行われました。我々は、実証分析によって、これらの一連の税制改正のうち、平成18年度改正には企業の交際費支出を促す効果があったと認められたが、平成26年度改正にはそのような影響が認められないことを明らかにしました。わが国の税制改正の政策的効果を実証的に分析する研究は少なく、学術的・社会的な意義があると考えます。