公益法人における年会費収入の会計区分間の配分をめぐる検討
-スポーツ団体の会員募集経費と無償の役務提供の影響に着目して-

抄録

    Public interest corporations can allocate their annual membership fees to separate accounting according to strict proportions which are stipulated by the regulations of the corporation itself, as required by law.
    This paper reviews how expense fluctuations influenced income and expenditures of the separate accounting in two cases. One was a case in which costs for recruiting new members were examined. The other was a case in which voluntary works by the members were halted and then the corporation started paying remuneration.
    The reviews show that; in a case where a corporation increases expenses for recruiting new members, rigid regulation will deteriorate corporate accounting; in a case where the source of revenue for remunerating voluntary works is covered by annual membership fees and remuneration occurs in a profit-making business, increased costs caused by remunerating have to be sufficiently smaller than the revenue from the annual membership fees.
    Thus, regarding a solution, the review indicates that the board of directors needs to make flexible determinations according to fluctuations of income and expenditures during the year.