{"created":"2023-05-15T14:46:59.975205+00:00","id":10681,"links":{},"metadata":{"_buckets":{"deposit":"f634f0b4-a08a-48ec-92a4-2c80ddc92d35"},"_deposit":{"created_by":11,"id":"10681","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10681"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010681","sets":["14:226:1054"]},"author_link":["7638"],"control_number":"10681","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-07-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"186","bibliographicPageStart":"179","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"京都産業大学総合学術研究所所報"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"諸外国では近年，法人税率の引下げなどが，中小法人オーナーの節税を誘発したことが知られている。これを踏まえて本稿では，近年の日本の法人税率引下げに注目し，それが同様の節税を誘発した可能性について，簡単な個票データ分析を通して検討する。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学総合学術研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11879037","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-8465","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"八塩, 裕之","creatorNameLang":"ja"},{"creatorName":"ヤシオ, ヒロユキ","creatorNameLang":"ja-Kana"},{"creatorName":"YASHIO, Hiroyuki","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-08-25"}],"displaytype":"detail","filename":"KSUSGKS_16_179.pdf","filesize":[{"value":"901.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KSUSGKS_16_179.pdf","url":"https://ksu.repo.nii.ac.jp/record/10681/files/KSUSGKS_16_179.pdf"},"version_id":"ae3bd518-4543-4c72-b743-a374380cadca"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"中小法人オーナー","subitem_subject_scheme":"Other"},{"subitem_subject":"節税","subitem_subject_scheme":"Other"},{"subitem_subject":"個票データ","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate income tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"personal income tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"SME owners","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax savings","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"individual data","subitem_subject_language":"en","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":"法人税率引下げと中小法人オーナーのインカム・シフティング","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税率引下げと中小法人オーナーのインカム・シフティング","subitem_title_language":"ja"},{"subitem_title":"Corporate Tax Cuts and Income Shifting by SME Owners","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1054"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-08-25"},"publish_date":"2021-08-25","publish_status":"0","recid":"10681","relation_version_is_last":true,"title":["法人税率引下げと中小法人オーナーのインカム・シフティング"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-07-14T06:12:55.229187+00:00"}