原発会計の可塑性
キーワード:
accounting for nuclear power,
decommissioning,
reprocessing of spent fuel,
Japan energy policy,
Fukushima accident
2020 年 40 巻 1-2 号 p. 48-64
詳細
2020 年 40 巻 1-2 号 p. 48-64
The aim of this paper is to describe how Japanese accounting rules for nuclear power have beenchanged after Fukushima accident in reference to the framework of valuation studies which stresses the importance of investigating process and practices. The paper employs the concept of “plasticity” of accounting which means the accounting nature to be easily moulded or to undergo a permanent change in shape. The paper will reveal that the accounting has been changed in 2013, 2015, and 2018 for decommissioning and in 2016 for reprocessing of spent fuels in terms of their definitions of costs, classification of assets and procedures to calculate liabilities and losses. It will be argued that the accounting for nuclear power is not a single, universal technique but could be different in different time and space.
