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Accounting for carbon credits generated with the sequestration functions in forestlands and the evaluation of regeneration schemes in timber-farming business utilized with the carbon credits

Research Project

Project/Area Number 23530606
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKurume University (2014)
Otemon Gakuin University (2011-2013)

Principal Investigator

KAJIWARA Akira  久留米大学, 商学部, 教授 (70243368)

Project Period (FY) 2011-04-28 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords森林 / クレジット / 会計処理 / 林業再生 / 保証 / 税制 / 森林吸収クレジット
Outline of Final Research Achievements

This research investigates how much positive effect with the monetary values of the carbon-offset credits derived from CO2 absorption function in forests can be observed in the timber-farming business.
As results of intensive interviews and surveys to the individual timber-farmers and timber-farming companies who generate the carbon credits to distribute, as well as the consultants and financial institutions who mediate transactions of the credits in the market, although the potential positive effects are expected, it has become clear that in the current state of Japan “visible value“ of the carbon credits to the timber-farmers’ performance is very limited.

Report

(5 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (10 results)

All 2014 2013 2012 Other

All Journal Article (5 results) (of which Acknowledgement Compliant: 1 results,  Peer Reviewed: 1 results) Presentation (1 results) (of which Invited: 1 results) Book (3 results) Remarks (1 results)

  • [Journal Article] 林業会計の系譜と資産評価問題の変遷2014

    • Author(s)
      梶原 晃
    • Journal Title

      追手門経営論集

      Volume: 20-1 Pages: 25-40

    • NAID

      110009922020

    • Related Report
      2014 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 山林の相続税納税猶予制度の問題点2014

    • Author(s)
      梶原 晃
    • Journal Title

      ベンチャービジネスレビュー

      Volume: 6 Pages: 47-57

    • Related Report
      2013 Research-status Report
  • [Journal Article] 政権交代による環境政策の変更と日本企業会計への影響2013

    • Author(s)
      梶原 晃
    • Journal Title

      オーストラリア研究紀要

      Volume: 39 Pages: 31-42

    • Related Report
      2013 Research-status Report
  • [Journal Article] 日本におけるカーボンクレジット制度の現状と課題2013

    • Author(s)
      梶原 晃
    • Journal Title

      追手門経営論集

      Volume: 19 Pages: 20-40

    • Related Report
      2012 Research-status Report
  • [Journal Article] 『真に持続する森林経営を実現するための五つの提言』作成にあたって2012

    • Author(s)
      梶原 晃
    • Journal Title

      山林

      Volume: 1543 Pages: 2-9

    • NAID

      40019514242

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Presentation] 「林業から脱却、もうかる森林産業へ」

    • Author(s)
      梶原 晃
    • Organizer
      日本経済調査協議会主催シンポジウム
    • Place of Presentation
      経団連会館
    • Related Report
      2012 Research-status Report
    • Invited
  • [Book] 事業承継入門〈2〉税金・資金と農林水産業の事業承継2014

    • Author(s)
      梶原 晃
    • Publisher
      追手門学院大学出版会
    • Related Report
      2013 Research-status Report
  • [Book] 「社会環境報告の展開と保証」、『社会環境情報ディスクロージャーの展開』2013

    • Author(s)
      梶原 晃
    • Publisher
      中央経済社
    • Related Report
      2012 Research-status Report
  • [Book] 真に持続する森林経営を実現するための5つの提言~森林資源管理から、もうかる森林産業へ~2012

    • Author(s)
      梶原 晃
    • Total Pages
      41
    • Publisher
      日本経済調査協議会
    • Related Report
      2012 Research-status Report
  • [Remarks] 林業の社会経済的・企業的・生態的・経営研究

    • URL

      http://www.std.mii.kurume-u.ac.jp/~t214kajiwaraa/

    • Related Report
      2014 Annual Research Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

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