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法定準備金の本質と法的機能
https://bunkyo.repo.nii.ac.jp/records/5768
https://bunkyo.repo.nii.ac.jp/records/576850187bb5-e9a8-45cf-bb42-20809fdc9488
名前 / ファイル | ライセンス | アクション |
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BKSJ150012.pdf (1.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-01-17 | |||||
タイトル | ||||||
タイトル | 法定準備金の本質と法的機能 | |||||
タイトル | ||||||
タイトル | The Essence and The Legal Function on Statutory Reserve Funds | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
葭田, 英人
× 葭田, 英人 |
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著者 | ||||||
Yoshida, Hideto | ||||||
所属機関 | ||||||
文教大学経営情報専門学校 | ||||||
内容記述 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Statutory reserve funds are caluculative sum that are compelled to reserve by the law. They indicate the standard of property that the company must keep beyond the capital. They play a part in filling up the impairment for keeping the level of the dividend and exceptionally the capitalization. But, there are many problems of the function and of the management on the tax law. This paper studies the essence and the legal function on statutory reserve funds. I want to make clear the future as it ought to be on statutory reserve funds in Japan. |
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書誌情報 |
情報研究 en : Information and Communication Studies 巻 15, p. 165-176, 発行日 1994-01-01 |
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ISSN | ||||||
収録物識別子 | 03893367 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
本文言語 | ||||||
日本語 | ||||||
ID | ||||||
BKSJ150012 | ||||||
作成日 | ||||||
日付 | 2012-01-17 |