準備金制度に関する一考察

概要

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After the World war III, special taxation measures were used as a measure of industrial rahabilitation. Reserve is one of the taxation measures. At first this paper is written about the meaning of the various reserves. I compared financial accountinng, commercial law, tax law and industrial policy about it in this paper. Secondly, I examined the problems of various reserves and the differences between accelerated depreciation and the reserves. In conclusion, the reserve of special taxation measures was commonly regarded as an accounting reserve in financial accounting and commercial law before being made an amendment. But the reserve was not regarded as an accounting reserve after being made an amendment. Because the reserve of special taxation measures was for political purposes. Consequently the reserve is without the limits of accounting theory. The purpose of the reserve is to protect special industries. In this point of view, the reserve is similar to accelerated depreciation. But the former was from strong industrial demand that is called capital theory. In this point of view, the latter is different from the former.
信州短期大学の論文