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日本代购-研究開発税制の実務ガイダンス[本/雑誌] / EY税理士法人/編
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日本代购-ご注文前に必ずご確認ください<商品説明>現在、法人税関係の租税特別措置の中で、控除税額の観点から最も影響力がある制度で、重要な政策税制の1つといえる研究開発税制(試験研究を行った場合の法人税額の特別控除制度)。しかし、いざ実務となると、どこまでの費用が対象になるのか迷うことがある。漠然と研究開発費が対象になると考えてはいるものの、その対象範囲や境界線上にありそうな費用の処理が正しいのか不安を抱えながら申告書を提出しているケースもあるのではないか。そこで、大法人、中小企業者等、そしてグループ通算制度の適用会社が、申告実務の場面で利用することを意識して、EY税理士法人の研究開発税制専門チームのメンバーが執筆したのが本書である。<収録内容>第1部 研究開発税制の内容(研究開発税制の概要と趣旨制度創設から現在までの改正経緯現在の制度)第2部 制度の各論(試験研究の意義サービス開発特別試験研究費(オープンイノベーション型)の適用業種別の適用例税制改正があった場合の比較試験研究費の再計算裁決事例)第3部 申告実務(試験研究費の計算申告書の記載例)<商品詳細>商品番号:NEOBK-2965118EY Zeirishi Hojin / Hen / Kenkyu Kaihatsu Zeisei No Jitsumu Guidanceメディア:本/雑誌重量:500g発売日:2024/03JAN:9784502485817研究開発税制の実務ガイダンス[本/雑誌] / EY税理士法人/編2024/03発売
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Process: 0.237s ( Load:0.010s Init:0.014s Exec:0.180s Template:0.033s ) | DB :23 queries 0 writes | Cache :5 gets 2 writes | UseMem:27,592 kb
页面Trace信息
当前页面 : /index.php/Rakuten/ShopView/id/neowing-r:15273822.html
请求方法 : GET
通信协议 : HTTP/1.1
请求时间 : 2025-08-14 21:00:41
用户代理 : Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)
会话ID : judtdbrl5qinbqelenp49eujj6
运行数据 : Process: 0.237s ( Load:0.010s Init:0.014s Exec:0.180s Template:0.033s ) | DB :23 queries 0 writes | Cache :5 gets 2 writes | UseMem:27,592 kb
输出编码 :
加载类库 : 37
模板编译 : 重新编译
SQL记录 : 23条SQL
[ 25-08-14 21:00:42 ] RunTime:0.000489s SQL = SHOW COLUMNS FROM bio_yahooid
[ 25-08-14 21:00:43 ] RunTime:0.001133s SQL = SHOW COLUMNS FROM bio_agent
[ 25-08-14 21:00:43 ] RunTime:0.000319s SQL = SELECT * FROM bio_agent WHERE ( `isViews` = 1 ) AND ( `domain` LIKE '%test.ripai.com' )
[ 25-08-14 21:00:43 ] RunTime:0.000205s SQL = SELECT * FROM bio_agent WHERE ( `domain` = 'www.jp-daigou.com' )
[ 25-08-14 21:00:43 ] RunTime:0.000276s SQL = select * from bio_siteparams where FIND_IN_SET('081',AgentID)
[ 25-08-14 21:00:43 ] RunTime:0.000316s SQL = SHOW COLUMNS FROM bio_point
[ 25-08-14 21:00:43 ] RunTime:0.000926s SQL = SHOW COLUMNS FROM bio_user
[ 25-08-14 21:00:43 ] RunTime:0.000789s SQL = SELECT * FROM bio_goods WHERE `isView` = 1 and gType<=3 ORDER BY created DESC LIMIT 15
[ 25-08-14 21:00:43 ] RunTime:0.000519s SQL = SHOW COLUMNS FROM bio_syscolumn
[ 25-08-14 21:00:43 ] RunTime:0.000316s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = 17 ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-08-14 21:00:43 ] RunTime:0.000407s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '19' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-08-14 21:00:43 ] RunTime:0.000330s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '89' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-08-14 21:00:43 ] RunTime:0.000380s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '20' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-08-14 21:00:43 ] RunTime:0.000383s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '18' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-08-14 21:00:43 ] RunTime:0.000593s SQL = SHOW COLUMNS FROM bio_rakutencategory
[ 25-08-14 21:00:43 ] RunTime:0.000325s SQL = SELECT * FROM bio_rakutencategory WHERE id=209061
[ 25-08-14 21:00:43 ] RunTime:0.000271s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=209061
[ 25-08-14 21:00:43 ] RunTime:0.000164s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=209058
[ 25-08-14 21:00:43 ] RunTime:0.000174s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=200446
[ 25-08-14 21:00:43 ] RunTime:0.000170s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=200162
[ 25-08-14 21:00:43 ] RunTime:0.000146s SQL = SELECT * FROM bio_rakutencategory WHERE parentid=209061
[ 25-08-14 21:00:43 ] RunTime:0.000404s SQL = SHOW COLUMNS FROM bio_rate
[ 25-08-14 21:00:43 ] RunTime:0.000182s SQL = SELECT * FROM bio_rate WHERE ( `type` = 'RMB->JPY' ) ORDER BY date desc LIMIT 1
错误记录 : 102条错误
[ 25-08-14 21:00:42 ] 注意:[8] A session had already been started - ignoring session_start() App.class.php 第 115 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated apiExecuter.php 第 253 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated apiExecuter.php 第 284 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 125 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 134 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 499 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated Request.php 第 412 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated Request.php 第 736 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated Request.php 第 749 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated Request.php 第 794 行.
[ 25-08-14 21:00:42 ] 注意:[2048] Redefining already defined constructor for class Net_URL URL.php 第 122 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 691 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 693 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 852 行.
[ 25-08-14 21:00:42 ] 注意:[2048] Redefining already defined constructor for class XML_Parser Parser.php 第 206 行.
[ 25-08-14 21:00:42 ] 注意:[8192] Assigning the return value of new by reference is deprecated Parser.php 第 576 行.
[ 25-08-14 21:00:42 ] 注意:[2048] Declaration of XML_Parser::raiseError() should be compatible with that of PEAR::raiseError() Parser.php 第 634 行.
[ 25-08-14 21:00:42 ] 注意:[8] Undefined index: openid BaseAction.class.php 第 72 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: Debug BaseAction.class.php 第 174 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: uid BaseAction.class.php 第 209 行.
[ 25-08-14 21:00:43 ] 注意:[8192] Assigning the return value of new by reference is deprecated Client.php 第 179 行.
[ 25-08-14 21:00:43 ] 注意:[8192] Assigning the return value of new by reference is deprecated Client.php 第 228 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined offset: 11 BaseAction.class.php 第 349 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: agentId common_inc.php 第 3135 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: isDebugMe forbidcates.php 第 108 行.
[ 25-08-14 21:00:43 ] 注意:[2] shuffle() expects parameter 1 to be array, boolean given BaseAction.class.php 第 418 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined property: RakutenApiExecuter::$ApiDataWorker RakutenApiExecuter.php 第 346 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: appid getApiData.php 第 417 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: isDebugMe getApiData.php 第 436 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: isDebugMe getApiData.php 第 447 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: isDebugYourMa getApiData.php 第 450 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: isDebugMe getApiData.php 第 468 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: isDebugMe getApiData.php 第 481 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: options Unserializer.php 第 448 行.
[ 25-08-14 21:00:43 ] 注意:[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context getApiData.php 第 503 行.
[ 25-08-14 21:00:43 ] 注意:[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context getApiData.php 第 509 行.
[ 25-08-14 21:00:43 ] 注意:[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context RakutenAction.class.php 第 595 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: isDebugMe RakutenAction.class.php 第 607 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: categoryPath RakutenCategoryGetter.class.php 第 55 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: descpre RakutenAction.class.php 第 645 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: agentId common_inc.php 第 3135 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: isDebugMe forbidcates.php 第 108 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: showmiddleOfIndex bf17f8f5a76a9d7e9186c4c573d8f8fc.php 第 2 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: parseStr TagLibCx.class.php 第 272 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: parseStr TagLibCx.class.php 第 272 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: parseStr TagLibCx.class.php 第 272 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: parseStr TagLibCx.class.php 第 272 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined offset: 0 ThinkTemplate.class.php 第 578 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined offset: 0 ThinkTemplate.class.php 第 578 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: meta_keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 7 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 42 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: U 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 59 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 97 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 121 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 134 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 150 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 201 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: category 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 278 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: so 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 280 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: dr 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 281 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 286 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: shopcode 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 296 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: minPrice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 300 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: maxPrice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 301 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 453 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: category 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 454 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: so 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 456 行.
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[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 462 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 463 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 464 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: sellerID 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 476 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: store 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 486 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: store 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 489 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: store 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 492 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 503 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 506 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 509 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: wrappingicon 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 520 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: buynow 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 523 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: thumbnail 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 525 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: aucminprice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 537 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined index: aucmaxprice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 538 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: isindex 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 577 行.
[ 25-08-14 21:00:43 ] 注意:[8] Undefined variable: url 97ae39e43927d85ac9989230a15609a2.php 第 4 行.