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費用収益の非対応: 不動産所得の経費をめぐって
http://hdl.handle.net/10069/36957
http://hdl.handle.net/10069/369570c0c0d11-59d9-4246-9d86-ff1d45c90f28
名前 / ファイル | ライセンス | アクション |
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Keizai96_3_57.pdf (3.9 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-12-15 | |||||
タイトル | ||||||
タイトル | 費用収益の非対応: 不動産所得の経費をめぐって | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | generally accepted corporate accounting standards | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | the title screening of an employee’s dependent | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | the deductible expenses of real estate income | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | legitimacy | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | the change of society | |||||
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 |
林, 徹
× 林, 徹 |
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著者別名 | ||||||
姓名 | Hayashi, Toru | |||||
その他のタイトル | ||||||
その他のタイトル | Mismatching between Cost and Revenue: On the Deductible Expenses of Real Estate Income | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Can you imagine an income statement from real estate that is scarcely based on so called generally accepted corporate accounting standards, especially on the principle of matching costs with revenues? To our surprise, it certainly exits here in Japan. This paper tries to untangle this mystery through reviewing the Tax Answer by the National Tax Agency, laws or ordinances by the National Personnel Authority and Ministry of Health, Labour and Welfare. When an employee in specific jobsites asks for the title of medical insurance for an employee’s dependent, or condition for alimony as an employee’s dependent, s/he is required to submit the personal financial statement of all dependents respectively to her/his employer. But most deductible expenses of income tax are excluded in the title screening process. This screen was built so long ago that it does not have legitimacy any longer nowadays, i.e., the declining birthrate and aging society, diversification of working styles and family structure, etc. That is the origin of the mystery. | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 96, 号 3, p. 57-91, 発行日 2016-12-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
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 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
2 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 96(3), pp.57-91; 2016 |