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② 又、平成30年12月決算法人があるとして、平成30年11月1日に役員Aが死亡し、被保険者は役員A、保険料負担者と保険金受取人は法人の生命保険契約がある場合の収益として計上すべきは、平成30年12月決算時でよいのでしょうか。曾能子(そのこ)刀自は柏(かえ)と呼ばれた当時姫鏡(ひめかゞみ)、女大学、女孝経等をもらつたことを記してゐる。 『日本展望タワー大全』(2020年9月10日、かねだひろ著、辰巳出版発行)65頁。
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