法人税法における貸倒損失の取扱いについて

概要

論文の詳細を見る
In recent years, expansion of the case processed as bad debt loss is asserted. However, in corporation tax law, the basis which carries out an inclusion in expenses as bad debt loss is not clear. Moreover, the procedure in the case of carrying out an inclusion in expenses also has a difference"in the case of bad debt loss. So, this research examines the basis in the corporation tax law of bad debt loss first. And I want to consider the procedure and relation in the case of carrying out an inclusion in expenses below. Thereby, it clarifies about the meaning of bad debt loss.
近畿大学の論文
2004-03-01