{"created":"2023-08-21T05:07:57.623274+00:00","id":2000520,"links":{},"metadata":{"_buckets":{"deposit":"90946066-09dd-4ede-81c8-abd8a3a357fc"},"_deposit":{"created_by":13,"id":"2000520","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000520"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:02000520","sets":["43:1691381554154:1691806488099"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-07-29"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"39","bibliographicPageStart":"23","bibliographicVolumeNumber":"37","bibliographic_titles":[{"bibliographic_title":"桃山学院大学総合研究所紀要","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In order to survive intensifying competition, modern companies employ various types of corporate reorganization, such as mergers and splits, to form new corporate groups and operate as single entities. Such efforts have led to significant changes in the Japanese corporate tax regime－\nfor example, the introduction of a corporate reorganization taxation system in 2001, a consolidated\ntax filing system in 2002 and a group taxation regime in 2010.\nThis paper discusses the characteristics and problems of corporate reorganization taxation, consolidated tax filing and group taxation systems, from the perspective of entity concept.\nThese systems address corporate reorganization and subsequent group operation－which\nmeans, broadly speaking, that the systems are corporate group taxational in nature. According to\nthis interpretation, the corporate reorganization taxation, consolidated tax filing and group taxation systems should be mutually consistent","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"桃山学院大学総合研究所","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11337282","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346048X","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"金光明雄","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-08-21"}],"filename":"金光先生.pdf","filesize":[{"value":"301 KB"}],"format":"application/pdf","url":{"url":"https://stars.repo.nii.ac.jp/record/2000520/files/金光先生.pdf"},"version_id":"c5c9519d-0a8f-4998-abbc-1322213f21be"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業組織再編税制, 連結納税制度, グループ法人税制, 単一実体概念, 個別実体概念","subitem_subject_language":"ja"}]},"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":"企業集団税制の理論と制度 　ー企業グループに関する基礎概念からの考察ー","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業集団税制の理論と制度 　ー企業グループに関する基礎概念からの考察ー","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"13","path":["1691806488099"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-08-21"},"publish_date":"2023-08-21","publish_status":"0","recid":"2000520","relation_version_is_last":true,"title":["企業集団税制の理論と制度 　ー企業グループに関する基礎概念からの考察ー"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-08-21T05:12:01.003520+00:00"}