{"created":"2023-07-25T10:08:47.261568+00:00","id":227,"links":{},"metadata":{"_buckets":{"deposit":"e5f9d675-129a-4d9d-abda-06edfd51a624"},"_deposit":{"created_by":5,"id":"227","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"227"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000227","sets":["7:15"]},"author_link":["216","217"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-08-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"33","bibliographicPageStart":"1","bibliographicVolumeNumber":"12","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2013, vol.12, no.1, p.1-33"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2013, vol.12, no.1, p.1-33","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文は、鉄道設備証券に関する代表的な文献に依拠し、まずフィラデルフィア方式といわれた車両設備信託リースに係る歴史、法制度、およびスキームの発展や整備の経緯を論じる。次いで、本論文では、すでに19世紀における設備信託リースにその源流があったことをRawle[1885]や19世紀後半期の最高裁判例などを用いて論じる。具体的には、アメリカの19世紀後半期から20世紀前半（1920年代まで）にかけての鉄道会社に係る会計慣行、並びに政府機関であった州際商業委員会（ICC）が規定した会計原則および鉄道会社の財務諸表を検討して、アメリカの同時期にかけての車両設備信託リースにおける、法形式ではなくて「実質」、すなわち、信託に関する取引のその便益者（鉄道会社）の財務諸表への計上、およびリースという契約書の名称に依拠するのではなく、取引全体としての経済目的に基づいて割賦販売として会計処理を行うとする基本的思考について考察を試み、さらにICCの会計処理ルールに対するDuncan[1924]の提唱した実質論―組織再編における財産管理、車両設備信託の債権回収の経済実績―および会計処理方法の分析を試みる。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"上武大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110009604976","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-6653 1884-7293","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石井, 明"},{"creatorName":"イシイ, アキラ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"216","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ISHII, Akira","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"217","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":"2023-02-04"}],"displaytype":"detail","filename":"729-12(1)-001.pdf","filesize":[{"value":"440.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"729-12(1)-001","url":"https://jobu.repo.nii.ac.jp/record/227/files/729-12(1)-001.pdf"},"version_id":"4f9f4bcb-0453-48fb-acb7-1132e2629a45"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"車両設備信託","subitem_subject_scheme":"Other"},{"subitem_subject":"リース契約","subitem_subject_scheme":"Other"},{"subitem_subject":"フィラデルフィア方式","subitem_subject_scheme":"Other"},{"subitem_subject":"州際商業委員会","subitem_subject_scheme":"Other"},{"subitem_subject":"購入オプション","subitem_subject_scheme":"Other"},{"subitem_subject":"実質優先思考","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":"アメリカ近代会計における「法形式対実質」の起源の考察 : 20世紀初頭での鉄道車両設備信託リースに係る会計報告","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"アメリカ近代会計における「法形式対実質」の起源の考察 : 20世紀初頭での鉄道車両設備信託リースに係る会計報告"},{"subitem_title":"A Study in the Origin of \"Legal Form vs. Substance\" Doctrine in the Modern Accounting of the U.S. : Accounting Reports for Rolling Stock and Equipment Leasing of Railroads in the Early Part of the 20th Century","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["15"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-04"},"publish_date":"2023-02-04","publish_status":"0","recid":"227","relation_version_is_last":true,"title":["アメリカ近代会計における「法形式対実質」の起源の考察 : 20世紀初頭での鉄道車両設備信託リースに係る会計報告"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:12:42.891745+00:00"}