海外関連法人からの新株引受 有利発行と認定−東京高裁 報道によると、大手商社・神鋼商事が増額更正処分の取消しを求めた控訴審で、東京高裁は一審を支持し、請求を棄却した。同社は平成１９年にタイの関連法人が増資に伴い発行した新株を額面価額で引き受け…

「グループ法人税制外し」と認定された事例 審判所裁決平成28年1月6日（グループ法人税制外し事件）１．100％企業グループの内部取引から生じる損益を繰り延べる税制グループ法人税制とは，100％の資本関係で結ばれた企業グループの内部で行われる一定の取引…

Leaders Big data and government China’s digital dictatorship The Communist Party is experimenting with new means of social controlWHEN communism crumbled in the Soviet Union, 25 years ago this week, the Chinese Communist Party seemed to ma…

George Takei: They interned my family. Don’t let them do it to Muslims. - The Washington Post

負債性（デット）の金融商品には、金銭消費貸借契約書や社債要項において、元利金の支払期限（弁済期）が定めてある。「何かの事象が生じた場合、債務者は、元本全額について期限の利益を喪失する」といったように、借主の期限の利益を喪失させる事由（失期…

国税庁は4月18日、2012年度税制改正で創設された「国外財産調書制度」に関する法令解釈通達「内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律（国外財産調書関係）の取扱い」（3月29日付）をHPに掲載。国外財産の価額は、そ…

多国籍企業のサプライチェ−ンは、複数国の複数の関連会社を通じて行われている。関連会社間の製品やサ−ビスの取引価格は、移転価格税制の理論により、サプライチェ−ンに関与する各社の機能やリスク負担に応じて決定される。 多くの機能及びリスク負担の会社…

Freedom fighter - Margaret ThatcherEconomic historian Jerry Muller argues that rising economic inequality "is more deeply rooted and intractable than generally recognized" -- because of families. He says your financial fate could be determ…

公開草案の概要1）提案された減損モデル（予想信用損失モデル）は、現行のIAS第39号における発生損失アプローチと異なり、予想損失アプローチに基づく。2）予想信用損失モデルにおいては、金融資産の信用の質に応じて、「12ヶ月の予想信用損失」または「残存…

国際財務報告基準（IFRS）を巡る動向 IFRS 9号：金融商品の範囲に含まれる相場価格のない資本性金融商品の公正価値の測定 IFRS 13：公正価値測定 金融商品−減損：2012年12月20日に「現在予想信用損失モデル（Current Expected Credit Loss model, CECLモデル…

PITY the pontiff. Not only does he face the urgent task of sorting out sordid power struggles in the heart of the Vatican; in the wider world of Catholicism, rival political camps are eagerly looking forward to his first pronouncements on …

Consumer spending has been surprisingly resilient in the face of a sharp rise in taxes and, more recently, higher petrol prices. It rose 0.3% (after inflation) in both January and February, the government reported this morning, and looks l…

The question is whether inflation can be achieved and managed Japan is back.” That was the simple but – given the country’s trouble-strewn recent history – audacious message that Shinzo Abe carried with him to Washington last month for his…

I ENCOUNTERED something on this trip to India that I had never met before: a whole new political community — India’s “virtual middle class.” Its emergence explains a lot about the rise of social protests here, as well as in places like Chi…

It’s hard to escape a visit to India without someone asking you to compare it to China. This visit was no exception, but I think it’s more revealing to widen the aperture and compare India, China and Egypt. India has a weak central governm…

President Obama’s first term was absorbed by dealing with the Great Recession. I hope that in his second term he’ll be able to devote more attention to the Great Inflection. Dealing with the Great Recession was largely about “Yes We Can” —…

As western economies trudge towards recovery this year, expectation abounds that economic activity lost to Asia might soon return home too. Such hopes will almost certainly prove shortlived. President Barack Obama has been the most promine…

SEOUL — Japan’s central bank on Tuesday doubled its inflation target to 2 percent, a main pillar in the country’s aggressive new strategy to break away from a two-decade economic stagnation.The Bank of Japan’s new commitment, coupled with …

(Reuters) - The Bank of Japan will consider easing monetary policy again this month and also perhaps doubling its inflation target to 2 percent, sources said, as the economy's weakness threatens to delay its escape from two decades of defl…

The New York Review of BooksHow China Gets Its Way January 10, 2013 Jonathan MirskyChina’s Search for Security by Andrew J. Nathan and Andrew Scobell Columbia University Press, 406 pp., $32.95 In 1955, when I began my graduate studies of C…

TOKYO — Shinzo Abe took office as Japan's seventh prime minister in six years Wednesday and vowed to overcome the deep-rooted economic and diplomatic crises facing his country.Abe was elected as Japan's leader hours earlier Wednesday, brin…

By GARY GUTTING Is work good or bad? A fatuous question, it may seem, with unemployment such a pressing national concern. (Apart from the names of the two candidates, "jobs" was the politically relevant word most used by speakers at the Re…

I JUST arrived in Shanghai, but I’m thinking about Estonia and wondering about something Presidents Clinton and Obama have been saying. Wired magazine reported last week that public schools in Estonia are establishing a program for teachin…

Spe 6, 2012Traveling through Asia, Secretary of State Hillary Clinton found some time to watch the speech her husband delivered at the Democratic National Convention on Wednesday night.The State Department distributed a photograph of Secre…

Oct 04, 2012 A new world is rising, in which growing disorder looms on every continent and in which global anarchy prevails.In the Middle East, where tens of thousands of Syrians are dying in a civil war, we are reminded every day a bit mo…

Sep 16, 2012There is no shortage of dramatic news this week – what with a disappearing Chinese leader, a murdered ambassador in Benghazi, riots in Cairo and protests in Madrid and Moscow. But I wonder whether less obviously world-shaking e…

October 20, 2012President Obama introduced a new word into the American political lexicon Friday, accusing his GOP opponent, Mitt Romney, of “Romnesia” for changing positions and trying to pivot to the political center.Before nearly 10,000…

A new world is rising, in which growing disorder looms on every continent and in which global anarchy prevails.In the Middle East, where tens of thousands of Syrians are dying in a civil war, we are reminded every day a bit more of the hor…

竹中平蔵 慶應義塾大学教授 ［東京 １日 ロイター］ 「米国の影響力は低下している。しかし、世界の問題は米国抜きでは解決しない」。国際政治の大家として知られるハーバード大学のジョセフ・ナイ教授（元米国防次官補）は著書などを通じて、かねてよりそう…

(Reuters) - Tolstoy may have been right about families - "All happy families are alike; each unhappy family is unhappy in its own way" - but the opposite of his famous first line is true when it comes to countries: The world's disparate un…