Substance of the Accounts of a Blue Return and the future Subject in Small and Medium-sized Entitie

Abstract

　In a corporation, the blue return has spread through about 90% of corporation. Therefore, the booking for which a blue return system asks may be able to do the thing I have realized mostly and to consider. If that is right, since it was attained, you should abolish the purpose of the blue return system. By the way, about the relation of the obligation of book-keeping requirement and accounts in a blue return , it seems that I am cut as booking and accounts now when the tax reform in 1968 is taken into consideration. When booking dealings, I am related to calculation of taxable income by what kind of accounting treatment I hold. Probably, the accounting treatment not only based on booking being performed formally but accounts and entry will be required for a blue return system, when based on the circumstances introduced for the purpose of realizing proper taxation in the basis of a self-assessment taxation system. The substance of booking will be obtained by it. Among corporations filing a blue return, about small and medium-sized entities , when accounting treatment and booking carry out by “the basic point about the accounts of small and medium-sized entities”, it is possible to obtain not only the formality of booking but substance. Such correspondence agrees also for the purpose of the blue return system introduced for the purpose of realizing proper taxation in the basis of a self-assessment taxation system.

Therefore, I consider a desirable direction.

The role of the accounts of a blue-form report on business income and the future subject in small and medium-sized entities.