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A Study from the Accounting Point of View on the Adoption Tendency of the Consolidated Income Tax System : From a Research of Listed Companies on the First Section Market of the Tokyo Stock Exchange
http://hdl.handle.net/10112/12096
http://hdl.handle.net/10112/120968e2e5595-a8c9-44a6-ad50-4453bbc7b762
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100RB-20040300-02.pdf (1.4 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2018-02-08 | |||||
| タイトル | ||||||
| タイトル | A Study from the Accounting Point of View on the Adoption Tendency of the Consolidated Income Tax System : From a Research of Listed Companies on the First Section Market of the Tokyo Stock Exchange | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
大倉, 雄次郎
× 大倉, 雄次郎 |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 17268 | |||||
| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | For companies listed on the First Section Market of the Tokyo Stock Exchange, we conducted a research for the tendency that companies adopt a consolidated income tax system introduced to Japan starting from a financial year ending on or after March 31, 2003. This article clarifies the current situation and problems on the basis of the result of the research. Firstly, we inquired about the tendency of introducing the consolidated income tax, and approximately 40 percent of all the companies expected to introduce it. Secondly, because the income sum approach and profit and loss transfer approach of the consolidated income tax system were not sufficiently understood, it was solely focused to be used to offset the loss carried forward by a parent company and its subsidiary company against profit with a whole group. Thirdly, approximately half of the companies said that it was not desirable to adopt a market value basis for assets of their subsidiary companies when the consolidated income tax system was applied. Fourth, 86 percent of the companies complained that the loss carried forward by their subsidiary company before the financial year of the consolidated income tax system was not allowed to be taken over at all, which means that the economic single entity approach is stronger than the economic separate entity approach in Japan. Fifth, 65 percent of the companies said that it was not desirable that no general contribution with the consolidated group was qualifying for deduction. It means that they are worried that there will be a difficulty in calculating fair value. Sixth, approximately 33 percent of the companies are considering having a spin-off system or a holding company in relation to the consolidated income tax system. Seventh, it seems that companies do not feel an urgent necessity to create the consolidated income tax system or the tax allocation system. | |||||
| 書誌情報 |
Kansai University review of business and commerce 巻 6, p. 21-42, 発行日 2004-03 |
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| ISSN | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 13448455 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11662421 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 出版者 | ||||||
| 出版者 | Faculty of Commerce, Kansai University | |||||
| 出版者（他言語） | ||||||
| 値 | 関西大学商学部 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 関西大学 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Kansai University | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | consolidated income tax system | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Japan Economic Organization | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | income sum approach | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | profit and loss transfer approach | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | tax allocation system | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | consolidated income tax system | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | prevention of tax avoidance | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | losses of consolidated subsidiary corporations | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | market value basis fo assets of subsidiary companies | |||||
