{"created":"2023-06-19T08:07:15.743686+00:00","id":108,"links":{},"metadata":{"_buckets":{"deposit":"42c1fdc0-44e6-4238-89a6-602dc001c78b"},"_deposit":{"created_by":2,"id":"108","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"108"},"status":"published"},"_oai":{"id":"oai:okinawauniversity.repo.nii.ac.jp:00000108","sets":["1:11:39"]},"author_link":["205","204"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"31","bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"沖縄大学法経学部紀要"},{"bibliographic_title":"Okinawa University JOURNALOF LAW ＆ECONOMICS","bibliographic_titleLang":"en"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"2018年４月に、企業会計基準第29号「収益認識に関する会計基準」及び企業会計基準適用指針第30号「収益認識に関する会計基準の適用指針」が公表され、連結財務諸表だけでなく個別財務諸表にも適用されることとなっている。一方、中小企業においては、従来どおり、企業会計原則、中小企業の会計に関する指針又は中小企業の会計に関する基本要領に従って会計処理を行うことが認められるが、収益認識基準の公表に伴う法人税法の改訂は、中小企業にも直接的な影響があると考えられる。本稿は、収益認識基準とこれに伴う法人税法の改訂が中小企業に及ぼす影響を検討することを目的としている。","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34415/00000096","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"沖縄大学法経学部"}]},"item_10002_relation_16":{"attribute_name":"情報源","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"沖縄大学法経学部紀要"}]}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"沖縄大学法経学部"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11520551","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-3128","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"朱, 愷雯"},{"creatorName":"シュ，　ガイブン","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"204","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Zhu, Kaiwen","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"205","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-06-28"}],"displaytype":"detail","filename":"no31p1.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"no31p1.pdf","url":"https://okinawauniversity.repo.nii.ac.jp/record/108/files/no31p1.pdf"},"version_id":"9ae0a4a3-2d87-4900-a98c-f081d7026d5c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"「収益認識｜中小会計指針｜中小会計要領｜税制改正｜企業会計基準第29号」","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"中小企業会計における収益認識","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業会計における収益認識"},{"subitem_title":"Revenue Recognition in SMEs Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["39"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-06-28"},"publish_date":"2021-06-28","publish_status":"0","recid":"108","relation_version_is_last":true,"title":["中小企業会計における収益認識"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-06-19T08:40:47.354775+00:00"}