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.

“贵伦理论”是世纪在欧洲所得税法中发展起来的。然而，这一理论的起源是罗马法的水果概念。Quellentheorie区分基本财产从利润。罗马法史上的一个争论点是水果的涵盖范围，特别是女奴的子女是否是水果，嫁妆是否是水果。后来，无机物（大理石等）一直算水果，最后定期收获出售也一直算水果。这些水果概念在19世纪世纪的欧洲所得税法中被采纳为一个收入概念。