{"created":"2023-05-15T13:44:28.281878+00:00","id":4556,"links":{},"metadata":{"_buckets":{"deposit":"b518fb02-168c-4574-95f8-6b1cc714b56e"},"_deposit":{"created_by":3,"id":"4556","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4556"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00004556","sets":["43:52:1242"]},"author_link":["7267","7266"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"277","bibliographicPageStart":"255","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"桃山学院大学経済経営論集"},{"bibliographic_title":"ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿では,平成13年度税制改正で整備された組織再編成に係る税制の要点を整理するとともに,会社分割に焦点を当てて税制上の問題点について検討した。その結論として言えることは次のとおりである。(1)日本では一般の公開会社は単独新設分割型分割(スピンオフ)を税制適格として実施できないため,その利用は極めて限定されるであろう。その結果,資本の分離が進まずに,株主価値増大の機会も損なわれることになり,日本企業の国際競争力向上が阻害される可能性がある。(2)その対応策として,企業は中間型分割(一部分割)を利用して,資金回収と株主価値増大を図るといった資本政策を採るべきである。","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This study examines the effects of the qualification requirements for tax-free treatment in Japanese taxation on the corporate spin-off. The new taxation system related to corporate restructurings such as mergers and divestitures was revised in Fiscal Year 2001 Tax Reform. According to the new tax provisions on corporate divestitures, tax-free spin-offs cannot be carried out if no one holds the majority shares of the divesting corporation, except for the case of a joint enterprise. Generally, Japanese listed companies do not have any majority shareholders. Therefore, they cannot take advantage of the tax-free spin-off. Spin-off is a dominant divestiture method which can break up the entity into completely independent companies, thereby dissolving the conglomerate discount. The results indicate that the factual limitation on tax-free spin-offs by the new tax provisions will lead to the stagnation of corporate restructurings in Japan, and it will miss a chance to improve the competitiveness and the enterprise value. Consequently, as an appropriate strategy for this problem, an eclectic approach is proposed in which the majority shares of the new entity are distributed to the divesting corporation, and the remainder is distributed to the shareholders. This eclectic divestiture will fulfill the qualifications for a tax-free treatment, and the divesting corporation could sell some subsidiary stock in an initial public offering (equity carve-out). In addition, if the remaining stock were extinguished by the subsidiary, it would function as a similar spin-off. Further research includes verification of tentative theories with empirical evidence. It is of value to accumulate the research findings for future tax reforms and corporate tax plannings.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"14","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00005058198","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00240555","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869721","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"桃山学院大学経営学研究科博士後期課程"}]},"item_3_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"St. Andrew's University"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"木村, 吉孝"},{"creatorName":"キムラ, ヨシタカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"7266","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"KIMURA, Yoshitaka","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"7267","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-03-21"}],"displaytype":"detail","filename":"KJ00005058198.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005058198.pdf","url":"https://stars.repo.nii.ac.jp/record/4556/files/KJ00005058198.pdf"},"version_id":"28f846a5-7e5a-4178-9825-29066a95fa5c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"単独新設分割型分割(スピンオフ)","subitem_subject_scheme":"Other"},{"subitem_subject":"事業分離(Divestiture)","subitem_subject_scheme":"Other"},{"subitem_subject":"子会社株上場","subitem_subject_scheme":"Other"},{"subitem_subject":"中間型分割(一部分割)","subitem_subject_scheme":"Other"},{"subitem_subject":"株主価値","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":"会社分割税制の特色と課題 : 単独分割型分割の税制適格性に関連して(中田信正教授退任記念号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会社分割税制の特色と課題 : 単独分割型分割の税制適格性に関連して(中田信正教授退任記念号)"},{"subitem_title":"Problems of Taxation on Corporate Divestitures : Qualification Requirements for Tax-Free Spin-Off(Special Issue Dedicated to Professor Nobumasa NAKATA)","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["1242"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-03-21"},"publish_date":"2017-03-21","publish_status":"0","recid":"4556","relation_version_is_last":true,"title":["会社分割税制の特色と課題 : 単独分割型分割の税制適格性に関連して(中田信正教授退任記念号)"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T06:31:37.738242+00:00"}