2012 Fiscal Year Final Research Report
Research on Surplus in the field Accounting and Law
| Project/Area Number |
22530504
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kansai University |
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Principal Investigator |
SHIBA Kenji 関西大学, 会計研究科, 教授 (40154231)
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| Co-Investigator(Kenkyū-buntansha) |
MISHIMA Tetsuya 関西大学, 会計研究科, 教授 (70309342)
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| Research Collaborator |
SHOJI Motoko 関西大学, 会計研究科, 非常勤講師
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| Project Period (FY) |
2010 – 2012
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| Keywords | 資本金 / 剰余金 / 資本剰余金 / 利益剰余金 / 配当規制 |
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| Research Abstract |
We considered focusing on the revision to the Commercial Code in 1950 which is a big turning point of capital surplus legislation. Although a stockholder's amount paid should consider it as the capital in principle in the company law after revision in 1950, it was the view that it was not necessary to make all a stockholder's amounts paid into capital, before the revision. The 1950 revision to the Commercial Code is a big turning point and we feel the influence of the research on accountancy for the background. So, about the establishment of the accounting principles for business enterprise in 1949 and the revision to the Commercial Code in 1950, we can say that they were a starting point of a capital and surplus concept. In addition, the capital and surplus concept of having been changeless is beginning to change in establishment of company law and international accounting standards after that.
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