A research on the genesis of the income concept

收入概念的起源研究

• 批准号: 23530576
• 负责人: KAWABATA Yasushi
• 金额: $ 0.42万
• 依托单位: Wakayama University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2011
• 资助国家: 日本
• 起止时间: 2011 至 2013
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23530576/
• 关键词: 税務会計; 会計史; 所得概念; 所得源泉説; 果実概念; ローマ法; 純資産増加説; 19世紀所得税法; 基本財; 嫁資; 会計学

"Quellentheorie" is developed in European income tax law in 19th century. However the origin of this theory is the fruit concept of Roman law. Quellentheorie distinguishes fundamental property from profit. The issue in the history of Roman law was the coverage of fruit, specifically whether children of female slave are fruit or not, and whether dowry is fruit or not. Later on, inorganic substance (marble stone etc.) has been accounted fruit and finally regular harvest for selling has been also accounted fruit. Those concepts of fruit have been adopted as an income concept in European income tax law in 19th century.

19世纪的欧洲所得税法中开发了“平衡”。但是，该理论的起源是罗马法的果实概念。平衡区将基本财产与利润区分开。罗马法历史上的问题是覆盖水果，特别是女性奴隶的孩子是否是水果，以及嫁妆是否是水果。后来，无机物质（大理石石等）被认为是水果的，最后还考虑了销售的定期收获。这些水果的概念已被用作19世纪欧洲所得税法的收入概念。