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noa017_001.pdf | 1.36 MB | Adobe PDF | 見る/開く |
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DCフィールド | 値 | 言語 |
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dc.contributor.author | 阿部, 亮耳 | ja |
dc.contributor.alternative | Abe, Ryoji | en |
dc.contributor.transcription | アベ, リョウジ | ja-Kana |
dc.date.accessioned | 2008-05-08T02:38:36Z | - |
dc.date.available | 2008-05-08T02:38:36Z | - |
dc.date.issued | 1984-11-30 | - |
dc.identifier.issn | 0285-9637 | - |
dc.identifier.uri | http://hdl.handle.net/2433/54488 | - |
dc.description.abstract | On March 31, 1984, Japanese income tax law was revised and "obligation of keeping accounts" of business income except the "Blue Printing Filing System" was confirmed again. Farm income is regulated as one of the business income on income tax law. Farm income tax should be fairly levied on each farmer, and so farmers have to keep accounts, reckon and file their taxable income as accurate as possible. Then, how to rationalize simplification for keeping farm accounts, calculating and filing income tax return is investigated in this paper. Japanese farming is very small scale as family occupation. Double entry book-keeping, as the regular book-keeping in income tax accounting, is not adopted by most farmers. Then, how to simplify them for farmers is several steps, that is "simplified book-keeping system", or "cash basis book-keeping system" or "substitute of keep accounts", so on. Daily transaction is only limited by increase or decrease of some special properties; entries are summarized in the lump each day, each month or each year; and some inventories at the end of the fiscal year are eliminated or evaluation is simplified from the standpoint of taxpayers. From the standpoint of tax authorities, taxable standard is generally inclined to adopt for the simplification of calculating the taxable income. This fundamental thoughts appear on evaluation assets, especially depreciation accounting. From the viewpoint of responsibility accounting, each farm taxpayer lastly has to keep vouchers or documentary evidence as the "substitute of keep accounts." | en |
dc.language.iso | jpn | - |
dc.publisher | 京都大学農学部農業簿記研究施設 | ja |
dc.publisher.alternative | FARM ACCOUNTING INSTITUTE FACULTY OF AGRICULTURE, KYOTO UNIVERSITY | en |
dc.subject.ndc | 610 | - |
dc.title | 農業の税務会計における簡略性 | ja |
dc.title.alternative | Simplification of Farm Income Tax Accounting | en |
dc.type | departmental bulletin paper | - |
dc.type.niitype | Departmental Bulletin Paper | - |
dc.identifier.ncid | AN00200925 | - |
dc.identifier.jtitle | 農業計算学研究 | ja |
dc.identifier.volume | 17 | - |
dc.identifier.spage | 1 | - |
dc.identifier.epage | 12 | - |
dc.textversion | publisher | - |
dc.sortkey | 02 | - |
dcterms.accessRights | open access | - |
dc.identifier.pissn | 0285-9637 | - |
dc.identifier.jtitle-alternative | The Farm accounting studies | en |
出現コレクション: | 17号 |
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