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.