日本 稅效果會計制度의 形成과 發展 = A Historical Approach to the Accounting of Deferred Corporate Tax in Japan

다국어 초록 (Multilingual Abstract)

The purpose of this paper is to describe the development of periodical allocation accounting of corporate tax in Korea. And it is to analyze the effect of timing differences between taxable income and corporate accounting income in preparing financial statement, and to suggest directions for allocation of corporate income tax in order to enhance the usefulness of financial statement.
The corporate income tax allocation system of Japan was implemented by financial accounting standards in 1990s. Because the Korean capital market is growing rapidly in volume and quality, and the needs of international harmonization of the financial reporting by business enterprises is enhancing, historical and specific research of accounting for deferred corporate income tax should be performed. Therefore, this study was aproved on the development of accounting system for periodical allocation of corporate income taxes in business society of Japan.
In Japan, the basic standards applied in accounting for deferred corporate income taxes was established and implemented by Business Accounting Principle. Its process is as follows.

(1) The Opinion of Amending Consolidated Financial Statement by Japanese Accounting Principles Committee(June 6, 1997).
(2) The Practical Guide of Tax Effect Accounting for Consolidated Financial Statement by Janpan Association of Certified Accountants(May 12, 1998).
(3) The Statement of Setting Accounting Principles for Tax Effect Accounting by Japanese Accounting Principles Committee(October 30).
(4) It was to be amended articles of tax effect accounting in the Rule of Financial Statements by the Securities Act and the Commercial Law(December 21, 1998).
(5) Establishing The Rules of Internal Consolidated Financial Statements by the Department of Finance of Japan Government(March 30, 1999).

Key words : Deferred corporate tax, effect accounting, periodical allocation of business income taxes, consolidated finacial statement, Japanese Acoounting Principles Committee, Timming diference

목차 (Table of Contents)

• Ⅰ.形成背景
• Ⅱ.日本에 있어서 稅□果會計의 胎動期
• Ⅲ.稅□果會計의 制度的 形成
• Ⅳ.日本型 稅□果會計基準의 確立
• Ⅴ.에필로그 - 日本 稅□果會計制度의 行方