{"created":"2023-05-15T09:05:08.881826+00:00","id":6366,"links":{},"metadata":{"_buckets":{"deposit":"9b13c687-49f5-43c6-aa2b-845ff2bac53f"},"_deposit":{"created_by":11,"id":"6366","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"6366"},"status":"published"},"_oai":{"id":"oai:hirosaki.repo.nii.ac.jp:00006366","sets":["732:928:1018"]},"author_link":["1313","1314","1368"],"item_5_alternative_title_21":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study on Recognition of Depreciable Assets as Loss in the Corporate Tax Law"}]},"item_5_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-24","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"63","bibliographicPageStart":"57","bibliographicVolumeNumber":"17","bibliographic_titles":[{"bibliographic_title":"弘前大学大学院地域社会研究科年報"}]}]},"item_5_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　資産特に有形固定資産は、その資産の使用とともに減価するのが通常である。法人税法は、その減価を認識し一定の規則的な方法でその減価を規定のもとに損金に算入し損金経理することを認めている。この処理のことを減価償却と言うが、減価償却を行うことによって固定資産に投下された資産の回収という財務的効果が得られる。よって多くの企業がその税法上の規定に基づき損金に算入できる限度額まで損金経理するのが通常ではあるが、その規定の運営及び解釈を巡っては課税庁との見解の相違で国税不服審判所への審査請求や租税訴訟に至る事例が判例上見受けられる。本稿では減価償却資産となり得る資産の要件や法人税法の規定に沿い損金経理（損金算入）の要件について纏めた上で、減価償却資産の解釈を巡って訴訟案件となった2 つの主要な租税判例について若干の私見を交え検討していく。","subitem_description_type":"Abstract"}]},"item_5_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"1313","nameIdentifierScheme":"WEKO"}],"names":[{"name":"カトウ, ケイキチ"}]}]},"item_5_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"1314","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kato, Keikichi"}]}]},"item_5_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"弘前大学大学院地域社会研究科"}]},"item_5_radio_42":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_radio_item":"Article"}]},"item_5_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12016218","subitem_source_identifier_type":"NCID"}]},"item_5_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1349-8282","subitem_source_identifier_type":"ISSN"}]},"item_5_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"弘前大学人文社会科学部／弘前大学大学院地域社会研究科"}]},"item_5_version_type_18":{"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":"加藤, 惠吉"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"RegionalStudies_17_57.pdf","filesize":[{"value":"294.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://hirosaki.repo.nii.ac.jp/record/6366/files/RegionalStudies_17_57.pdf"},"version_id":"b24fe1b1-425c-465c-bf08-e0a4c95a505e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"有形固定資産","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却","subitem_subject_scheme":"Other"},{"subitem_subject":"租税訴訟","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"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":"減価償却資産の損金経理に関する法人税法上の問題点についての一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"減価償却資産の損金経理に関する法人税法上の問題点についての一考察"}]},"item_type_id":"5","owner":"11","path":["1018"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-05-10"},"publish_date":"2021-05-10","publish_status":"0","recid":"6366","relation_version_is_last":true,"title":["減価償却資産の損金経理に関する法人税法上の問題点についての一考察"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-05-15T11:54:19.161071+00:00"}