A Study on the relationship between Dividend Regulation and Deferred Tax Asset - Collections

＜departmental bulletin paper＞
A Study on the relationship between Dividend Regulation and Deferred Tax Asset

Creator	Author PID 60258069 Creator Name 平川, 茂 Hirakawa, Shigeru ヒラカワ, シゲル Affiliation Affiliation Name 九州大学大学院経済学研究院 Faculty of Economics, Kyushu University
Language	Japanese
Publisher	九州大学大学院経済学会
Publisher	Kyushu Daigaku Daigakuin Keizaigakukai
Date	2002-11-26
Source Title	The Keizai Ronkyu
Vol	114
First Page	57
Last Page	67
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/3000316
Table of Contents	1. はじめに 2. 繰延税金資産の資産性 3. わが国の配当規制 4. 配当可能利益の限度額に対する繰延税金資産比率 5. おわりに

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