The circumstances surrounding accounting and taxation related to SMEs have changed significantly in recent years, and several problems have appeared. With respect to revenue recognition accounting standards, there is a problem that accounting profit is indirectly distorted by not accepting provisions while partially accepting accounting standards. With regard to depreciation, the tax law will only set the limit amount, so this stipulation effectively functions as a coordinator of income adjustment.

　Although there is a strong relationship between capital and preferential treatment provision, it was shown that one peak can be seen in the corporate group with capital of 100 million yen or less. This fact implies that incentives based on the Act on Special Measures Concerning Taxation exist in determining whether capital is set.

　The simulation showed that there are two problems of which the relative superiority of payout due to salary and the double taxation of dividends. These indicate that the neutrality against organizational form is doubly distorted. Furthermore, I have analyzed and came up with the result that the percentage of deficit corporations is high, and it is clear that relations with the economy are poor, rather they are strongly related to salary. The deductibility period restriction provision of tax losses creates a bias to bring the income amount close to zero in the assimilating corporation of ownership and management.

　Although the reduced tax rate has a function to support capital accumulation, the tax system is causing the capital stagnation of small and medium enterprises, which are not separated from ownership and management, to reduce the effect of the reduced tax rate. Therefore, application of reduced tax rate should be limited to corporations expected to grow, and we concluded that pass-through taxation is suitable for corporations that do not accumulate capital.

　In this paper, the development and operation of MCS in SME with more than 100 employees is taken up as an example. The management accounting system and the target management system are identified as MCS, and the history of the improvement of the management accounting system in SME is outlined chronologically by “Longitudinal Design”, and how MCS has been improved and how it has been accepted by the organization members are clarified.

　The following points were clarified. First, the management accounting system was improved by the present president himself in order to grasp the management situation in the office, and the performance evaluation index set afterwards has been produced by trial and error in the operation. In addition, the fact that the achievement goal (Action Plan) was described as a basis to support the numerical value indicated by the manager in the department budget, together with the goal management system (Bottom-Up) introduced later, formed the basis of present MCS. Second, the CEO of this company has a strong consciousness for motivation and delegation of authority to the organization members, and it gives a certain effect on the improvement and operation of MCS. Finally, the CEO of this company decides the middle term management plan based on the management philosophy and the code of conduct, and carries out the progress management periodically by setting the goal using budget and goal management sheet in a single fiscal year. By carrying out periodical progress management of the described contents by the president and the superior, it works so as to raise the feasibility, and the cooperation of management accounting system and goal management system is attempted. By this, the synchronization of the directivity which the organization member should go through MCS is attempted.

　This paper examines how small and medium-sized enterprise (SME) managers recognize their management accounting practice. An extant literature suggests that there are a given number of SME managers who sometimes check financial performance transition of their enterprises although they do not recognize their management accounting practice (Asahara, 2010). On the basis of this suggestion, this paper discusses the possibility that management accounting is practiced even though managers do not recognize it. In addition, we suggest that in the case where a manager himself plays only part of the accounting process, there are cases where he or she does not recognize that management accounting practices are carried out by himself or herself. Based on this perception, we argue that it might be necessary for SME management accounting researchers to investigate management accounting practice in SME not only in terms of generation and utilization process of accounting information but also in terms of generation and utilization process of information for management decision making, which is a broader perspective, in order to understand the reality of management accounting practice in SMEs with more precision.

　The present paper deals with the work on the first revision of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), which was published by the International Accounting Standards Board (IASB).

　First of all, we explain the circumstances of the work on the first revision of the IFRS for SMEs just after its publication in July 2009 and clarify the contents of the comment letters as well as discussions in each stage of the work before each country and organization have taken responses to the first revision. In addition, according to the original IFRS for SMEs, they made amendments to their standards.

　Secondly, we take up the comment letter of “Section 29 Income Tax,” one of the sections to which major changes have been made in this first revision and examine what kind of opinion the accounting standard-setting agencies in each country are addressing regarding the revisions of this Section 29. As a result, we clarify what kind of opinion each country holds to the IFRS for SMEs, and what companies in each country think of the accounting standards for SMEs.

　Thirdly, we take up the contents of the comment letters as the first version of the IFRS for SMEs was formulated, and, through comparison of the contents of the comment letters of the first revision with those of the original version, elucidate how the intentions of each country and organization are changing.

　In conclusion, we will make clear the strategic idea of IASB in this revision and examine the direction of the accounting standards for SMEs in Japan in the near future.

　A purpose of this paper is to clarify requirements of the simplification in the accounts rule for the small and medium-sized enterprises.

　Accounting rule for small and medium-sized enterprises can give, Guidelines on Accounting for Small and Medium-sized Enterprises and Basic Guidelines on Accounting of Small and Medium-sized Enterprises. The accounts rule of the small and medium -sized business is prescribed from a corporate accounting standard by top-down approach. Simplification is made, but is not discussed something with the simplification of the restoration to original state obligation.

　In addition, it examines simplification of recognition and the measurement by the top-down approach of the restoration to original state obligation. From this, clarify problems of the restoration to original state obligation by examining it from calculation structure.

　This present paper consider cause of negative use about written attachment system at specified article 2 of 33 of the tax accountant law through practitioner vision.

　Now, cause of negative use about written attachment system continues despite for tax accountant important right.

　First, the effect of written attachment system in tax accountant law clarifies. That embodied article 1 of the tax accountant law clarifies the only right granted tax accountant.

　On top of that, the fact of negative use about written attachment system represented using graph 1 and graph 2.

　As a result, cause of negative use about written attachment system they focus. The root cause considered using graph 3.Eventually, they suggest that SME don’t have with the book.

　Finally, the result of studying the actual situation about written attachment system, the problem of negative use about written attachment system pointed out due to the weakness of the link in main books and evidence and tax returns.

　In the practice of accounting for SMEs, there are many cases where accounting processing conscious of the tax law is performed from the characteristics of SMEs. In this paper, we take an example of practice in SMEs accounting and taxation.

　Secondly, we introduce the mechanism that obtains the confidence that the settlement documents are based on the system through the document attachment system which is a tax system.

　In addition, we will also introduce efforts to increase the reliability of SMEs accounting by voluntarily disclosing accounting information according to the progress of IT technology.