{"created":"2024-05-29T05:16:03.579274+00:00","id":2000098,"links":{},"metadata":{"_buckets":{"deposit":"495471e1-bd8d-4998-9748-55c482dbd366"},"_deposit":{"created_by":11,"id":"2000098","owner":"11","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"2000098"},"status":"published"},"_oai":{"id":"oai:sakushin-u.repo.nii.ac.jp:02000098","sets":["1:14:66:1716947012827"]},"author_link":["2162"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-08-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"17","bibliographicNumberOfPages":"16","bibliographicPageEnd":"154","bibliographicPageStart":"139","bibliographic_titles":[{"bibliographic_title":"作大論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Sakushin Gakuin University Bulletin","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"企業が発行するポイントは、「独立型」から「提携型」へと移行が進み、ポイント交換や従来カード等であった記録からポイントアプリへと変化し、利便性も高まっている。この様な現在の状況におけるポイントは、取引に付随するいわば「おまけ」というよりは、積極的な決済手段としての性質が強くなっていると考えられる。そこで、本稿では、ポイントの特徴を踏まえた上で、現在の会計処理について検討を行う。次に、会計上の考え方を受け入れた税務上の取り扱いを確認し、会計処理と併せて、付与された企業側の処理の不明確さを指摘することとした。そして、付与された企業の会計処理を検討しつつ、ポイントの資金としての性質を検討する。最後にこれらを踏まえ、今後のポイントに関する会計及び税務上の課題について検討を行う。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"作新学院大学・作新学院大学女子短期大学部","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12530583","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-7415","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"森, 亮太","creatorNameLang":"ja"},{"creatorName":"モリ, リョウタ","creatorNameLang":"ja-Kana"},{"creatorName":"Mori , Ryota","creatorNameLang":"en"}],"familyNames":[{"familyName":"森","familyNameLang":"ja"},{"familyName":"モリ","familyNameLang":"ja-Kana"},{"familyName":"Mori ","familyNameLang":"en"}],"givenNames":[{"givenName":"亮太","givenNameLang":"ja"},{"givenName":"リョウタ","givenNameLang":"ja-Kana"},{"givenName":"Ryota","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2162","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-08-30"}],"filename":"SDR170010.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"url":"https://sakushin-u.repo.nii.ac.jp/record/2000098/files/SDR170010.pdf"},"version_id":"8452ae65-76cb-47ae-82ad-980e48b8d605"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ポイント、カスタマー・ロイヤリティ・プログラム、収益認識、契約負債、引当金、資金の範囲、キャッシュ・フロー計算書","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"ポイント制度の性質と会計処理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ポイント制度の性質と会計処理","subitem_title_language":"ja"},{"subitem_title":"Nature of Customer Royalty Program and accounting treatment","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1716947012827"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-08-30"},"publish_date":"2023-08-30","publish_status":"0","recid":"2000098","relation_version_is_last":true,"title":["ポイント制度の性質と会計処理"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2024-06-12T00:35:47.485267+00:00"}