@article{oai:doshisha.repo.nii.ac.jp:00019767,
 author = {小森, 瞭一 and Komori, Ryoichi},
 issue = {1},
 journal = {經濟學論叢, Keizaigaku-Ronso (The Doshisha University economic review)},
 month = {Jun},
 note = {小論文は第2次大戦後先進諸国における加速償却政策を比較研究したものである.加速償却政策は民間設備投資を効率的に増加させるもので,1960年代世界的に見られた高度経済成長に貢献した.小稿ではまず加速償却を定義づけ,さらに加速償却政策を歴史的に考察し,理論的側面を検討する.次に企業会計上減価償却が最近の所得課税メカニズムを通じてどのように加速効果をもたらすかを論ずる.本稿の主な課題として第2次大戦後の先進工業国における加速償却規定を比較研究する.最後に加速償却政策の経済的制約として企業会計上の取得原価主義を挙げる., This article shows the comparative studies of the accelerated depreciation policies in the developed countries after world war II. The accelerated depreciation policies were introduced to increase efficiently the industrial plants machinery investments in the private sector which contributed to the high rate economic growth in the '60 growing world economy. First, this paper defines the accelerated depreciation and considers the historical and theoretical aspects of the accelerated depreciation policies; secondly it discusses how the depreciation in business accounting produces the accelerated effects through modern income taxation system; lastly it takes up the cost basis principle in business accounting which refers to the economical limitation of the policies., 論説, application/pdf},
 pages = {61--85},
 title = {戦後フィシカル・ポリシーとしての加速償却政策},
 volume = {58},
 year = {2006},
 yomi = {コモリ, リョウイチ}
}