{"created":"2023-05-18T10:24:26.750828+00:00","id":24,"links":{},"metadata":{"_buckets":{"deposit":"d649549c-4555-443b-80dc-5f0447ca3cc6"},"_deposit":{"created_by":7,"id":"24","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"24"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000024","sets":["1:6:9"]},"author_link":["22","33"],"control_number":"24","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-10-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"90","bibliographicPageStart":"60","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"現代経営経済研究"},{"bibliographic_title":"Toyo Gakuen University, business and economic review"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"わが国を含め多くの先進諸国において，法人税等の会計処理として税効果会計が採用されている．税効果会計の処理方法には繰延法と資産負債法があり，両者には税効果額の計算の仕方に違いがある．わが国では国際会計基準に準拠し資産負債法が採用されている．この方法は発生した一時差異等が解消する将来の期間の税金支払への影響額として税効果額を把握する．このため，税効果額は将来の課税所得の予測に基づいた見積額になる．このような算出方法では当該企業の経営数値に恣意性が反映されるため，企業の業績評価に影響を与えることになる．繰延税金資産や繰延税金負債の計上の仕方，なかでも繰延税金資産の計上については，回収不能額をどのように判断し見積もるのかについて見解が分かれ，問題を生じさせている．このように，税効果会計の導入は企業評価に多くの影響を及ぼす．このため，特に，繰延税金資産の計上については，統一的な基準設定が必要である．","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110008606434","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11928733","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13492004","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井, 和敏","creatorNameLang":"ja"},{"creatorName":"ナカイ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-03-31"}],"displaytype":"detail","filename":"KJ00007167059.pdf","filesize":[{"value":"2.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"税効果会計導入による企業評価への影響","url":"https://togaku.repo.nii.ac.jp/record/24/files/KJ00007167059.pdf"},"version_id":"ef296aaf-748f-4925-af5d-e3be616322d3"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"税効果会計導入による企業評価への影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税効果会計導入による企業評価への影響","subitem_title_language":"ja"},{"subitem_title":"Influence on the Corporate Evaluation by Tax Effect Accounting Introduction","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["9"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-31"},"publish_date":"2018-03-31","publish_status":"0","recid":"24","relation_version_is_last":true,"title":["税効果会計導入による企業評価への影響"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:12:32.698311+00:00"}