Departmental Bulletin Paper 公正処理基準と通達上の損金経理の要請

酒井 克彦

(第32号)  , pp.153 - 175 , 2018-02-28
ISSN:1347-9938
Description
 The constitution prescribes a basis of a tax burden according to a law Article 84 of the constitution is a significant text of law in the field of the calculation of taxation and the accounting procedure. However, it is prescribed that a corporation tax law is based on a bill of an enterprise. The current situation that accounting practice is hugely influenced by the tax administration is often considered to be a serious problem we can not overlook. As start, the current situation of accounting practice being strongly influenced by the tax administration surely is a huge problem. However, the fact problem that some of the regulation define the rules of is a more important.
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