著者

長谷川 記央

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2021, no.16, pp.19-40, 2021-12-31 (Released:2022-08-30)

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When a sole proprietor establishes a company, the question is when the company will attribute income from the sole proprietor with respect to profits and losses. It is concluded that the profits and losses of a corporation belong to the corporation from the day when it becomes a management entity sufficient to run a continuous business. If it is difficult to make the judgment, it is concluded that the assets used for the business of the sole proprietor belong to the corporation when the corporation makes the profit from use. For this reason, it is not appropriate for profits and losses to be attributed to corporations uniformly on the day of business start, and individual and specific judgments are required.

著者

長谷川 記央

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2020, no.15, pp.33-56, 2020 (Released:2022-02-17)

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In the case of the construction industry, when the prime contractor pays for damages due to an accident of the subcontractor, the prime contractor may simultaneously generate compensation for damages. In such a case, as in the case of a normal contracting construction contract or a sales contract, when the right is established based on the vesting principle, the issue is whether the main contractor must recognize the profit. In this paper, we conclude that in the case of a vesting principle, it is appropriate to consider that the right to claim for damages was vested at the time of actual payment.