| Project/Area Number |
15K03773
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Wakayama University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 不動産リース取引 / 借地権 / 解約不能 / 資産化 / 負債化 / 相当な地代 / 権利金 / ファイナンス・リース取引 / 解約不能のオペレーティング・リース取引 / 借地借家法 |
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| Outline of Final Research Achievements |
One of the objectives of this study was to examine the methods for measuring property lease transactions from the perspective of the lessees, clarify the economic substance of such transactions, and propose valid methods for the measurement of such transactions based on accounting theory.
The results reveal that property lease transactions are first classified according to whether they are non-cancelable. For non-cancelable lease transactions, cash flow is settled for the lease term, which determines monetary claims and obligations for lease payments in each term. Thus, the sum of the leasehold and the current value of the lease payments should be stated as assets and liabilities. The survey results show that as almost all the companies are operating lease transactions, they record lease payments in full, as expenses; however, this accounting treatment is inappropriate.
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