{"created":"2023-05-15T12:18:42.446985+00:00","id":8715,"links":{},"metadata":{"_buckets":{"deposit":"4372f72e-668e-467a-b973-d543b3fc2b17"},"_deposit":{"created_by":1,"id":"8715","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8715"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008715","sets":["528:1287:1288:1289"]},"author_link":["17773","17268"],"control_number":"8715","item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"42","bibliographicPageStart":"21","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"17268","nameIdentifierScheme":"WEKO"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of Commerce, Kansai University"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11662421","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13448455","subitem_source_identifier_type":"PISSN"}]},"item_10_text_35":{"attribute_name":"出版者（他言語）","attribute_value_mlt":[{"subitem_text_value":"関西大学商学部"}]},"item_10_version_type_17":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Okura, Yujiro","creatorNameLang":"en"},{"creatorName":"大倉, 雄次郎","creatorNameLang":"ja"}],"familyNames":[{"familyName":"大倉","familyNameLang":"ja"},{"familyName":"Okura","familyNameLang":"en"}],"givenNames":[{"givenName":"雄次郎","givenNameLang":"ja"},{"givenName":"Yujiro","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"17773","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"40284781","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000040284781"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100RB-20040300-02.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100RB-20040300-02.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8715/files/KU-1100RB-20040300-02.pdf"},"version_id":"26fbc595-9436-4935-b0f1-85ef6cc37ebc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"consolidated income tax system","subitem_subject_scheme":"Other"},{"subitem_subject":"Japan Economic Organization","subitem_subject_scheme":"Other"},{"subitem_subject":"income sum approach","subitem_subject_scheme":"Other"},{"subitem_subject":"profit and loss transfer approach","subitem_subject_scheme":"Other"},{"subitem_subject":"tax allocation system","subitem_subject_scheme":"Other"},{"subitem_subject":"consolidated income tax system","subitem_subject_scheme":"Other"},{"subitem_subject":"prevention of tax avoidance","subitem_subject_scheme":"Other"},{"subitem_subject":"losses of consolidated subsidiary corporations","subitem_subject_scheme":"Other"},{"subitem_subject":"market value basis fo assets of subsidiary companies","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"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","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"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","subitem_title_language":"en"}]},"item_type_id":"10","owner":"1","path":["1289"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-02-08"},"publish_date":"2018-02-08","publish_status":"0","recid":"8715","relation_version_is_last":true,"title":["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"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2024-05-23T05:50:22.953710+00:00"}