抄録
Because the definition of deferred assets in the corporate tax law is not clear, we discuss the problem. The scope of deferred assets in accounting is limited. The scope of deferred assets under the Corporation Tax Law is not restrictive. For this reason, the scope of deferred assets in the corporate tax law is a problem. In Japan, which adopts fixed earnings settlement principle, the right to interpret the tax law is given primarily to taxpayers. Therefore, if the taxpayer conducts proper tax interpretation, it can theoretically be concluded that it will not receive administrative punishment from the tax administrative agency. However, unless the definition of the deferred assets of the Corporation Tax Law is clear, taxpayers may have unforeseen damage. Therefore, it can be said that it is appropriate to clarify the definition of the deferred assets of the Corporation Tax Law.
