Study of the accounting standards generally accepted as fair and appropriate for tax purposes

2016 Fiscal Year Final Research Report

• Project/Area Number: 26285101
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kobe University
• Principal Investigator: SUZUKI Kazumi 神戸大学, 大学院経営学研究科, 教授 (90235937)
• Co-Investigator(Kenkyū-buntansha): 八ツ尾 順一 近畿大学, 法学部, 教授 (30340855) ; 万代 勝信 一橋大学, 大学院商学研究科, 教授 (80209709) ; 齋藤 真哉 横浜国立大学, 大学院国際社会科学研究院, 教授 (40215538) ; 佐藤 信彦 熊本学園大学, 会計専門職研究科, 教授 (20225981) ; 坂本 雅士 立教大学, 経済学部, 教授 (40279930) ; 一高 龍司 関西学院大学, 法学部, 教授 (30330137) ; 古田 美保 甲南大学, 経営学部, 教授 (90368473) ; 藤井 誠 日本大学, 商学部, 准教授 (80409044) ; 渡邉 宏美 近畿大学, 経営学部, 講師 (20631964)
• Co-Investigator(Renkei-kenkyūsha): URASAKI Naohiko 近畿大学, 経営学部, 教授 (60203600)
• Research Collaborator: UEMATSU Mikio , 税理士
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 税務会計 / 企業会計 / 財務会計 / 一般に公正妥当と認められる会計処理の基準 / 法人税法

Outline of Final Research Achievements

Article 22 of the Corporation Tax Act requires that a firm should determine its taxable income on the basis of accounting income in conformity with the accounting standards generally accepted as fair and appropriate. On the other hand, there are a variety of accounting standards including international convergence-oriented accounting standards for global firms and cost and benefit-oriented accounting standards for small and medium-sized firms in the financial reporting system in these days. Such diversification of accounting standards has induced a lot of disputes between firms and tax authorities. This study discusses the contents and points out issues of the accounting standards generally accepted as fair and appropriate for tax purposes.

Free Research Field

税務会計