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.