Business property - Business property

Japanese: 企業用財産 - きぎょうようざいさん

National property that the state has used or has decided to use for a national enterprise or as a residence for employees of that enterprise (National Property Law). It is a type of administrative property of the state. The enterprise in this case refers to the national forestry enterprise (National Property Enforcement Order). Since this enterprise is managed by a special account that operates as a business, the assets are accounted for using double-entry bookkeeping based on the principles of business accounting. In legal theory, it is a public property. (→National property/public property)

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

国が国の企業の用，またはその企業に従事する職員の住居の用に供し，または供するものと決定した国有財産 (国有財産法) 。国の行政財産の一種。ここでいう企業とは国有林野事業をさす (国有財産施行令) 。この事業は企業的会計運営をする特別会計によって経営されているから，その財産は企業会計原則に基づいて複式簿記で経理される。法理上は公用物である。 (→国有財産・公有財産 )

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