傳票會計의 關係 諸法規上 問題點의 分析 = Analysis of the Problems on relative various laws of slip-accounting

다국어 초록 (Multilingual Abstract)

The author attempted to examine the relation between slip-accounting which is necessarily introduced for the rationalization of accounting business, one of business components and commercial law, law of taxation and various laws which are directly related, while he analysed the problems of these laws which are accompanied by the introduction to the accounting system of slip-accounting.
(a) Introduction to the accounting system of slip-accounting.
In order to develop the principle of non-books business to accounting system, vouchers and accounting slip shall be made one body and then make these into all the necessary books. The problems in the law of taxation and commercial law by the introduction of slip-accounting to an accounting system shall be for the company including clerk in charge.
(b) The problem in the law of taxation of slip-accounting.
1) The sort of books in green return.
The law of corporate income tex requires the applicants of green return to provide with required books necessary for its income calculation and to record required items. However, as it does not particularly prescribe about the system and form of books in this case, it can be adopted at will so as to be suitable for the actual conditions in the type of business, business status or management scale. Accordingly, if it is provided with all these conditions as slip-accounting, it will be reasonable for us to regard it as the book which the law of taxation requires.
2) Synthetic examination in the law of taxation.
We can find out that the principle No. 1 "original voucher is transferred to purpose voucher" is recognized by book in the law of taxation with our synthetic arrangement and examination of each clause of taxation law on slip-accounting. Not only binding general books for the active management, the 2nd principle but also loose-leaf system, card system, binder, or what are managed and kept under a regular order can be regarded as books.
(c) The problems in the commercial law of slip-accounting.
It strictly requires in the commercial law to provide with books, but since it does not prescribe its contents concretely, it does not matter as long as recording procedure, mutual relation are correctly arranged and the filing is complied with the actual circumstances.
Therefore, to introduce the slip-accounting to the accounting organizaticn can be also reasonable in the commercial law as it is in the law of taxation.
The slip-accounting is a means for the business administration only but not for its purpose. At the same time, the insufficient essentials in the booking account are improved for better. Accordingly, in the actual performance of business accounting principles which possess of the important significances as the actual work guide, it should comply with the laws pertaining to the finance and economic laws in commercial law, the law of taxation and other various laws as mentioned in the foregoing.

목차 (Table of Contents)

• 一. 序言
• 二. 傳票會計의 會計組織에의 導入
• 1. 無帳簿 事務의 原則
• 2. 無帳簿事務의 會計組織에의 展開
• 三. 傳票會計의 稅法上의 問題點
• 1. 綠色申告上의 帳簿類
• 2. 稅法上의 綜合的 檢討
• 四. 傳票會計의 商法上의 問題點
• 五. 結言