@article{oai:nagoya.repo.nii.ac.jp:00008824,
 author = {山下, 克之 and YAMASHITA, Katsuyuki},
 issue = {2},
 journal = {経済科学},
 month = {Sep},
 note = {For non-qualified stock options, from fiscal year FY 2007, deferred-tax accounting has been applied in Japan. Nevertheless, there are uncertain elements in terms of stock option rights vesting and rights execution, and difficulties have arisen in determining the recoverability of Deferred Tax Assets.
Also, in regards to so called “JPY 1 stock options” whose execution price is JPY 1, in the case where distribution for stock is made, despite the fact that no economically substantive difference is thereby engendered, deferred-tax accounting is applied; the expensing is deferred, and thus there is a possibility of loss of consistency of profit information. On this basis, statement is made herewith of a need for revision of applications of deferred-tax accounting.},
 pages = {75--89},
 title = {ストック・オプションに関する税効果会計},
 volume = {56},
 year = {2008}
}