2011 Fiscal Year Final Research Report

The Convergence and Paradigm shift of Taxable income influenced by the Convergence of Financial Accounting Standards

Research Project

Project/Area Number	21730382
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Nihon University
Principal Investigator	FUJII Makoto 日本大学, 商学部, 准教授 (80409044)
Project Period (FY)	2009 – 2011
Keywords	税務会計 / 財務会計 / 会計基準 / コンバージェンス / CCCTB / 基準性 / 確定決算
Research Abstract	At first, I reached the conclusion that Loss-carry-over and Loss-carry-back are necessary in the calculation of taxable income. Moreover, I reached the conclusion that tax-free requirement and Loss-transfer requirement have same nature, in the case of merger. Japan attaches greater importance to consolidated tax unit than to the continuity of proprietary interest and the continuity of business enterprise. By the way, Common Consolidated Corporate Tax Base has been discussed in EU. However, from the viewpoint of the realization concept, the Comprehensive income is not suitable to Taxable Income.

(2 results)