{"created":"2023-06-19T09:16:05.682020+00:00","id":331,"links":{},"metadata":{"_buckets":{"deposit":"60fd1b9d-e709-4d9f-8b18-88c39a6fb40a"},"_deposit":{"created_by":12,"id":"331","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"331"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000331","sets":["3:62:67"]},"author_link":["644","642","643"],"item_10002_alternative_title_28":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ホウジン ゼイセイ ノ アラタナ テンカイ エイコク ノ ホウジン ゼイセイ オ サンコウ ニ シテ"}]},"item_10002_biblio_info_37":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-19","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"79","bibliographicPageStart":"65","bibliographicVolumeNumber":"57","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"},{"bibliographic_title":"KAETSU UNIVERSITY RESEARCH REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_creator_29":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"酒井, 翔子"}],"nameIdentifiers":[{"nameIdentifier":"642","nameIdentifierScheme":"WEKO"}]}]},"item_10002_description_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"法人税率の引下げと課税ベースの拡大が世界的な法人税改革の潮流となっている今日、諸外国では、法人税と他税目との組合せである「タックスミックス」の見直しが改革の主流となっている。所得税、法人税、消費税等、個々の税法における改革に留まらず、全体として、税収中立的な改革が進められている。とりわけ、英国では、1970年代の支出税導入論を起源に、議論が重ねられてきた法人税のキャッシュフロー化に関して、抜本的な改革案も提案されている。その中でも、負債・自己資本による企業の資金調達方法や投資意思決定に対して中立な課税を可能にする法人株式控除（ACE）は、執行形態・適用効果の観点からも有用な制度である。 ","subitem_description_type":"Other"}]},"item_10002_full_name_30":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"643","nameIdentifierScheme":"WEKO"}],"names":[{"name":"サカイ, ショウコ"}]}]},"item_10002_source_id_36":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_10002_text_25":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_10002_text_32":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学経営経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-11-10"}],"displaytype":"detail","filename":"法人税制の新たな展開：英国の法人税制を参考にして.pdf","filesize":[{"value":"528.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"法人税制の新たな展開 : 英国の法人税制を参考にして","url":"https://kaetsu.repo.nii.ac.jp/record/331/files/法人税制の新たな展開：英国の法人税制を参考にして.pdf"},"version_id":"124642af-dba9-4c1d-a8b0-1a057096b6e2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税率","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュフロー課税","subitem_subject_scheme":"Other"},{"subitem_subject":"中立性","subitem_subject_scheme":"Other"},{"subitem_subject":"ACE","subitem_subject_scheme":"Other"},{"subitem_subject":"allowance for corporate equity","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"法人税制の新たな展開 : 英国の法人税制を参考にして","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税制の新たな展開 : 英国の法人税制を参考にして"},{"subitem_title":"The New Development of Corporate Tax System: Refer to British Corporate Tax System","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["67"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-11-10"},"publish_date":"2015-11-10","publish_status":"0","recid":"331","relation_version_is_last":true,"title":["法人税制の新たな展開 : 英国の法人税制を参考にして"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:34:16.324367+00:00"}