著者

高寺 貞男 野村 秀和 中野 一新

出版者

京都大學經濟學會

雑誌

經濟論叢 (ISSN:00130273)

巻号頁・発行日

vol.136, no.3, pp.301-320, 1985-09

著者

高寺 貞男

雑誌

大阪経大論集 (ISSN:04747909)

巻号頁・発行日

vol.64, no.3, pp.109-114, 2013-09-15

著者

高寺 貞男

出版者

京都大學經濟學會

雑誌

經濟論叢 (ISSN:00130273)

巻号頁・発行日

vol.73, no.5, pp.316-332, 1954-05

著者

高寺 貞男

出版者

経営史学会

雑誌

経営史学 (ISSN:03869113)

巻号頁・発行日

vol.16, no.1, pp.101-106, 1981-04-30 (Released:2009-11-06)

著者

高寺 貞男

出版者

経営史学会

雑誌

経営史学 (ISSN:03869113)

巻号頁・発行日

vol.6, no.1, pp.18-35, 1971-10-20 (Released:2009-10-14)

著者

高寺 貞男

出版者

経営史学会

雑誌

経営史学 (ISSN:03869113)

巻号頁・発行日

vol.2, no.2, pp.30-63,ii, 1967-09-30 (Released:2009-11-11)

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The system of publicizing business balance sheets was introduced to Japan early in the Meiji period on two separate occasions. When the government transplanted the National Bank system from the United States to Japan, in the years 1873-75, it attempted to institutionalize financial statements as a means of controlling the activities of the new National Banks in Japan. Again, in 1883, in the course of introducing continental commercial law to Japan, the French and German system of financial statements was adopted as the core of the accounting system required by the new law.In the interval the British form of balance sheet prevailed, under the influence of the Meiji government, and terms such as karikata (“debtor”) or fusai-gimu (“liabilities and obligations”), and kashikata (“creditor”) or shisan-kenri (“assets and claims”) were prevalent. When the Continental system was applied, the term actif=Passiva, which properly meant “asset, ” and the term passif=Passiva, which meant “liability”, were translated respectively as kashikata (Cr) and karikata (Dr). These translations were authorized and established by the first commercial law, issued in 1890. Consequently, in spite of the application of the Continental form of balance sheet which listed the assets on the left hand and the liabilities and obligations on the right, the British form which listed the liabilities and capital on the left hand and the assets on the right had to be followed according to the commercial law.The two forms of balance sheet, Continental and British, continued to be valid side by side until the system was unified following the Continental pattern in the middle of the Taisho period, and the commercial law revised in 1922. In the meantime, however, debates on the appropriate form of balance sheet were frequent between the two schools, British and Continental. The controversy was similar to the dispute which arose among British accountants at the beginning of the 20th century concerning Table B of the Company Act of 1862.

著者

高寺 貞男

出版者

京都大學經濟學會

雑誌

經濟論叢 (ISSN:00130273)

巻号頁・発行日

vol.91, no.1, pp.19-42, 1963-01

著者

高寺 貞男

出版者

京都大學經濟學會

雑誌

經濟論叢 (ISSN:00130273)

巻号頁・発行日

vol.100, no.2, pp.122-142, 1967-08