A study of Consolidated Tax System from Accounting and law Point of view on necessary and problem
Grant-in-Aid for Scientific Research (C)
|Allocation Type||Single-year Grants|
|Research Institution||Kansai University|
OKURA Yujiro Kansai University, Faculty of Commerce, Professor, 商学部, 教授 (40284781)
NISIMOTO Yasuhiro University of Yokohama Touin, Faculty of Law, Associate Professor, 経済学部(14年)・桐蔭横浜大学・法学部(15年), 助教授 (80325696)
|Project Period (FY)
2002 – 2003
Completed(Fiscal Year 2003)
|Budget Amount *help
¥2,400,000 (Direct Cost : ¥2,400,000)
Fiscal Year 2003 : ¥1,000,000 (Direct Cost : ¥1,000,000)
Fiscal Year 2002 : ¥1,400,000 (Direct Cost : ¥1,400,000)
|Keywords||Consolidated Income Tax System / Nippon Keidanren / the profit and loss transfer / the aggregate income tax system / 所得通型 / 東京証券取引所第1部上場会社 / 連結納税制度 / 東京証券取引所1部上場会社 / SRIY原則|
1.A study from Accounting Point of view on Adoption Tendency cy of Consolidated Income Tax System
Firstly, we studied the comparison Consolidated between the aggregate income tax system and the profit and loss transfer tax system in the original.
Secondly, we visited Law school of University of Wisconsin in one's character of visiting scholar in summer 2002, Okura accepted guidance about leading case of transfer pricing by an examiner of IRS.
Thirdly, Okura visited the pilot corporation of NTT, CANON, PANASONIC and KYOSERA etc before the questionnaire in 2002.
Fourthly, the questionnaire was conducted on 2,700 companies and 270 companies replied submitted to a questionnaire
2.Knowledge from this research
Firstly, Consolidated Income Tax system in Japan have strict article of carry over and market value on asset of market value in comparative of U.S.A.
Secondly, the committees taxation companies of Nippon Keidanren have advanced forward adoption and comprehension about consolidated Income tax system in comparative of non member.
Thirdly, some groups adopted consolidated Income tax income system for tax purpose of that companies largely act the research & Development.
We published articles on concluding remark and problem of the questionnaire about consolidated Income tax system in Japan by KAIKEI(Accounting) and JURISUT(The Jurisprudence Magazine
Research Products (22results)