{"created":"2023-05-15T13:51:34.744993+00:00","id":12827,"links":{},"metadata":{"_buckets":{"deposit":"aab38096-fd17-449a-a5ea-2bf0f14c8907"},"_deposit":{"created_by":1,"id":"12827","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"12827"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00012827","sets":["243:784"]},"author_link":["49987","32324"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-09-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"52","bibliographicPageEnd":"17","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"経済研究所年報"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　企業は会計報告と納税の義務を有することから，経営者は企業行動を決定する際，会計利益と課税所得の両方を考慮する。本稿では会計と税務の両方に直面する企業は，どのような裁量行動（会計的裁量行動および実体的裁量行動）をとるのかを検討する。本稿の前半部分では，会計と税務の関係について，主として確定決算主義や逆基準性などの制度面から整理し，企業行動を検討する。その際，数値例を用いた簡単な考察も行う。また，情報インダクタンスの概念に照らして企業行動を理解する。本稿の後半部分では，会計と税務を考慮した企業行動について，力学的な観点から考察する。そこでは座標系という概念が重要となる。そして，力学上のポテンシャルが企業状態を示すものであると考え，そこから導かれる勾配ベクトルが企業に働く力を表現するとして，企業行動について解釈を試みる。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"49987","nameIdentifierScheme":"WEKO"}],"names":[{"name":"TAMURA, Takefumi","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"経済研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0285-9718","subitem_source_identifier_type":"ISSN"}]},"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":"田村, 威文"}],"nameIdentifiers":[{"nameIdentifier":"32324","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":"2021-05-06"}],"displaytype":"detail","filename":"0285-9718_52_01.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/12827/files/0285-9718_52_01.pdf"},"version_id":"82b38743-ef25-4017-a48c-3eb0df079557"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計利益","subitem_subject_scheme":"Other"},{"subitem_subject":"課税所得","subitem_subject_scheme":"Other"},{"subitem_subject":"確定決算主義","subitem_subject_scheme":"Other"},{"subitem_subject":"逆基準性","subitem_subject_scheme":"Other"},{"subitem_subject":"情報インダクタンス","subitem_subject_scheme":"Other"},{"subitem_subject":"座標系","subitem_subject_scheme":"Other"},{"subitem_subject":"ポテンシャル","subitem_subject_scheme":"Other"},{"subitem_subject":"勾配ベクトル","subitem_subject_scheme":"Other"},{"subitem_subject":"JEL:M40 ","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":"会計と税務に直面する企業の行動","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計と税務に直面する企業の行動"},{"subitem_title":"Action of Firm which Faces both Accounting and Tax","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["784"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-05-06"},"publish_date":"2021-05-06","publish_status":"0","recid":"12827","relation_version_is_last":true,"title":["会計と税務に直面する企業の行動"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:08:05.149591+00:00"}