862 1 1998 10 1999 4 1 1 2 1998 08 06 5
863 3 1 2 2 1 3
864 1 1 1 100 60 60 20 50 1 2 3 100 100 100 20 20 20 80 80 80 40 40 40 1 2 3 100 100 100 60 0 0 40 100 100 40 20 20 40 10 50 40 10 50 20 50 50
865 1 2 3 60 60 60 60 60 60 20 10 0 40 40 40 100 20 80 50 40 100 60 40 50 20 40 20 20 2 10 3 1 2 3 2 3 2 3 1 2 3 1 5
866 66 66 66 4 1 1 NEEDS-Financial QUEST 2.0 300 5 288 7 8 1 2 1 2 2 1 5 2008 2009 2010 2011 2012 224 252 234 236 235 62 35 53 52 53 2 1 1 0 0 2 1 2008 2009 2010 2011 2012 271 270 271 268 268 2 2 2 2 3 1 2 1 4 3 66 1999 1 URL : http : //www.hp.jicpa.or.jp/specialized_field/files/00965 003102.pdf 2012 11 01 NEEDS-Financial QUEST 2.0URL : http : //finquest.nikkeidb.or.jp/ver2/online/ 1 2 1 2 2 6 7 8 10 2013 1 1 2 1 2 2 2008 4 2012 3 5 1
867 2 2 2008 2009 2010 2011 2012 167 203 188 191 182 106 70 84 81 90 1 1 2 2 2 2 1 2 2 1 NEEDS-Financial QUEST 2.0 300 5 274 2 1 2 2 9 98 6 7 1 3 1 3 2 3 1 3 2 Accounting Trends & Techniques 2008 11 600 2008 11 500 6 3 1 3 2 7 3 1 2007 2008 2009 2010 2011 450 371 381 331 360 104 122 118 138 150 3 2 2007 2008 2009 2010 2011 287 261 277 232 258 412 346 340 314 350 3 1 3 2 AICPA, Accounting Trends & Techniques, 2010 Sixty-Fourth Edition, pp.175, 214, 245, 279, and AICPA Accounting Trends & Techniques, U. S. GAAP Financial Statements Best Practices in Presentation and Disclosure, Sixty-Sixth Edition, pp.197, 234, 268, 300 AICPA Accounting Trends & Techniques, U. S. GAAP Financial Statements Best Practices in Presentation and Disclosure, Sixty-Sixth Edition, p.1.
868 4 2 6 2 1 2 1 1
869 1 7 4 300 4 1 Douglas J. Skinner regulatory forbearance strategy bolster 8 8 4 2001 2002 2003 2004 2005 2006 283 281 281 285 289 277 206 218 224 233 240 233 194 210 224 216 216 209 163 174 172 178 175 179 150 137 146 138 149 153 106 163 167 163 155 151 300 2004 595 2007 612 2007 9 10 18 26 182 5 2012 11 7283 SFAS 123 SFAS 123 R 62 56 2011 3 86104 Douglas J. Skinner, The Rise of Deferred Tax Assets in Japan : The Role of Deferred Tax Accounting in The Japanese Banking Crisis, Journal of Accounting and Economics Number.46 Issues 2 3, December 2008, p.218.
870 BIS BIS 9 BIS 1998 6.6 29 10 11 5 17 33 6 7 URL : http : //www.fsa.go.jp/policy/basel_ii /00.pdf 2012 11 19 BIS 2013 3 2019 3 URL : http : //www.fsa.go.jp/policy/basel_ii/basel3.pdf 2013 8 15 Tier 1 Tier 1Tier 2 8 2012 7093 URL : http : //www.nicmr.com/nicmr/report/repo/2012/2012spr09.pdf 2013 8 15 Douglas J. Skinner, op. cit., p.219. 16 5 1998 10 18 1 Ibid., pp.218 219. 18 6 4,200 1999 05 25 7
871 5 72.7 28.1 46.2 27.6 41.7 25.5 40.3 25.0 39.0 24.3 33.1 23.0 32.5 21.6 31.5 19.5 30.5 1999 05 25 7 6 12 2007 2008 2009 2010 2011 2012 52 71 81 73 76 70 34 15 5 13 10 16 7 2007 2008 2009 2010 2011 2012 25 1 8 20 4 5 1 2025 6 9 11 5 4 3 1520 11 10 18 13 10 5 1015 11 20 18 18 24 8 10 57 39 19 46 43 69 6 7 6 86 NEEDS-Financial QUEST 2.0 6 2007 18 7 1999 5 7 7 1 13 NEEDS-Financial QUEST 2.0 6 7 6 7 2007 4 2012 3 6!
872 8 1999 4.0 4.08.0 8.112.0 12.015.0 15.1 1999 4 26 28 2 12 2000 0 11 47 14 0 2001 0 7 52 13 0 2002 0 13 50 9 0 2003 0 15 50 7 0 2004 0 14 42 15 1 2005 0 7 44 20 1 2006 1 0 49 22 0 2007 0 4 41 26 1 2008 0 5 40 26 1 2009 0 3 48 19 2 2010 0 2 34 27 9 2011 0 1 30 31 10 2012 0 0 31 31 10 8 8 14 72 NEEDS-Financial QUEST 2.0 14! Tier 1 20 Tier 1 2006 3 402007 3 302008 3 20 No.384, 2010 6 74 92 Tier 1 10 3 URL : http : //www.fsa.go.jp/policy/basel_ii/36.pdf 2012 11 22 1 Tier 1 NEEDS-Financial QUEST 2.0 2007 2006 BIS 8 1999 4 2012 3 14
873 15 16 9 10 NEEDS-Financial QUEST 2.0 300 10 278 9 10 11 9 17 300 2004 595 2006 78.5 7.9 18 2008 11 132 URL : http : //www. nagaokauniv.ac.jp/m center/chiken/pdf/vol_18/131_nakamura.pdf 2012 11 01 70 2004 2 URL : http : //www.hp.jicpa.or.jp/specialized _field/files/00431 001201.pdf 2012 11 17 URL : http : //indexes.nikkei.co.jp/nkave/archives/data 2013 08 15 2001 4 1 10 1. 411
874 10 18 2003 198 78 2 2008 249 28 1 2004 270 7 1 2009 179 98 1 2005 274 3 1 2010 237 40 1 2006 276 2 0 2011 223 54 1 2007 274 4 0 2012 233 44 1 11 2001 2002 2003 2004 2005 2006 68 89 45 14 30 170 196 192 261 271 270 300 2004 595 2007 612 2007 12 19 NEEDS-Financial QUEST 2.0 2003 4 2012 3 10 1999 2001 4 2002 2006 UFJ 1999 2001 1999 2001 UFJ 1999 2001 1999 2001 2002 2006 UFJ UFJ 3 3 URL : http : //indexes.nikkei.co.jp/nkave/archives/data 2013 11 30
875 2002 2006 2007 UFJ 12 1 2001 4 2007 1 1 1 1 20 8 Douglas J. Skinner, op. cit., p.218.
876 BIS BIS Douglas J. Skinner 21 BIS Ibid., p.219.