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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


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Title: 費用収益の非対応: 不動産所得の経費をめぐって
Other Titles: Mismatching between Cost and Revenue: On the Deductible Expenses of Real Estate Income
Authors: 林, 徹
Authors (alternative): Hayashi, Toru
Issue Date: 25-Dec-2016
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 経営と経済, 96(3), pp.57-91; 2016
Abstract: 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.
Keywords: generally accepted corporate accounting standards / the title screening of an employee’s dependent / the deductible expenses of real estate income / legitimacy / the change of society
URI: http://hdl.handle.net/10069/36957
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 96 No. 3

Citable URI : http://hdl.handle.net/10069/36957

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