Investigation of the nature of subsidy by the multifaceted viewpoint

2022 Fiscal Year Final Research Report

• Project/Area Number: 19K02023
• 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: Meiji University
• Principal Investigator: Ishizu Toshie 明治大学, 経営学部, 専任教授 (70337004)
• Project Period (FY): 2019-04-01 – 2023-03-31
• Keywords: 補助金 / 非営利組織会計 / 負担付贈与 / 条件付債務 / 契約債務

Outline of Final Research Achievements

This research aims to reveal why the accounting treatment of subsidies differs for each organization and the nature of appropriate accounting treatment. The research progresses by elucidating subsidies from multifaceted viewpoints such as the legal aspect, accounting concepts, and organizational characteristics.
The results show that the following are needed: from the legal aspect, “organizing the relationship with conditional debts and gifts with burden,” from the accounting concepts aspect, “organizing the relationship with advances received and contract obligations,” and from the aspect of organizational characteristics, “organizing the structure of the organization in relation to the government office.” After comprehensive consideration, it is hypothesized that a specific course can be discovered in the accounting treatment.

Free Research Field

財務会計

Academic Significance and Societal Importance of the Research Achievements

新型コロナ感染症関連や子育て支援等の施策の拡充が図られるのに伴って、近年補助金の種類や金額が増加の一途をたどっている。現在、補助金の内容・性質が多様化しているにもかかわらず、その会計的性質は旧来から贈与取引として画一的に捉えられたままである。また、補助金提供側からは同じ補助金であっても、受領側の法人形態によって会計処理がまちまちという不整合性も生じている。
このため、今後も補助金の多様化や額の増加は続くと考えられる現下の状況下において、現在の補助金の実態に対応し得るよう補助金の本質を究明し、会計処理に方向性を与えようとする本研究は、社会的意義が大きいと考えられる。