{"created":"2023-06-20T16:00:36.731502+00:00","id":197,"links":{},"metadata":{"_buckets":{"deposit":"2c212aad-2154-4396-823a-088c07d715fc"},"_deposit":{"created_by":14,"id":"197","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"197"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00000197","sets":["7:21"]},"author_link":["537","536","538"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-03-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"118","bibliographicPageStart":"107","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"研究紀要"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"豊田, 光雄"}],"nameIdentifiers":[{"nameIdentifier":"536","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"トヨダ, ミツオ"}],"nameIdentifiers":[{"nameIdentifier":"537","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"TOYODA, Mitsuo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"538","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"公益法人をはじめ学校法人,社会福祉法人等の非営利法人には各々独自の会計基準が制定されているが,特定非営利活動法人(NPO法人)には,実務上の指針として経済企画庁(現内閣府)から「特定非営利活動法人の会計の手引き」(「会計の手引き」)が示されているだけで,独自の会計基準はまだ制定されていない。しかし,この「会計の手引き」は各都道府県のマニュアルともなっており,NPO法人が作成する計算書類は概ねこの「会計の手引き」に準拠している。しかし,特定非営利活動促進法(NPO法)上の計算書類体系では,収支計算書と貸借対照表とが直接結びついていないため,この両者を繋ぐ計算書類が別途必要になる。「会計の手引き」で推奨しているモデル記載例は,収支計算書に公益法人会計におけるストック式の正味財産増減計算書を正味財産増減の部として繋げるものであり,これはかつて旧公益法人会計基準においてとかく批判の多かった様式である。独自の会計基準が制定されていない現状では,実務上何らかの目安は必要であるが,こうしたモデル記載例が逆に実務上の混乱を招いている。本稿では,収支計算書の「当期収支差額」と貸借対照表の「当期正味財産増加額(減少額)」との調整にかかわる問題を中心にNPO会計の現状を調査した。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The original accounting stndards of specified nonprofit corporations (NPO) are not enacted yet in our country. However, there are some which are used as a practical indicator, and it is \"guidance of accounting\" of specified nonprofit corporations of the Economic Planning Agency (Cabinet Office). Specified nonprofit corporations shall submit the following financial statements to the competent authority on law : 1) minrentory of assets, 2) a balance sheet, and 3) a statement of revenues and expenditures. In this paper, it surveyed about the above statements submitted to Hyogo prefecture.","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11544811","subitem_source_identifier_type":"NCID"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"関西国際大学短期大学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2002-03-30"}],"displaytype":"detail","filename":"KJ00004723075.pdf","filesize":[{"value":"803.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://kuins.repo.nii.ac.jp/record/197/files/KJ00004723075.pdf"},"version_id":"22ae5863-ef95-4430-8430-7ebb230eb1cc"}]},"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":"特定非営利活動法人(NPO法人)会計の現状について : 計算書類の実態調査より","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"特定非営利活動法人(NPO法人)会計の現状について : 計算書類の実態調査より"},{"subitem_title":"The Accounting of Specified Nonprofit Corporations (NPO) : A Survey of the Financial Statements Submitted to Hyogo Prefecture","subitem_title_language":"en"}]},"item_type_id":"1","owner":"14","path":["21"],"pubdate":{"attribute_name":"公開日","attribute_value":"2002-03-30"},"publish_date":"2002-03-30","publish_status":"0","recid":"197","relation_version_is_last":true,"title":["特定非営利活動法人(NPO法人)会計の現状について : 計算書類の実態調査より"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-20T16:40:02.001840+00:00"}