{"created":"2023-05-15T13:47:02.241673+00:00","id":6502,"links":{},"metadata":{"_buckets":{"deposit":"54be23d2-423f-4423-b179-ef653a35c3f7"},"_deposit":{"created_by":1,"id":"6502","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"6502"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00006502","sets":["255"]},"author_link":["24376"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-08-01","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"231","bibliographic_titles":[{"bibliographic_title":"経済研究所 Discussion Paper"},{"bibliographic_title":"IERCU Discussion Paper","bibliographic_titleLang":"en"}]}]},"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":"国際化する経済活動の下では新しい仕組みが機能し始め、既存立地因子に加えて新しい因子が出現する。すなわち移転価格の機能と法人税率の立地的作用である。本稿は法人税率と運賃率が工場の立地決定に与える影響について移転価格を取り入れて分析する。本稿では次のことが明らかにされる。運賃率が高い場合、税率低下は立地期待な地域を限定的にする。他方、低運賃率の場合、税率低下は立地期待地域をより広くし企業の立地選択肢を拡大する。さらに運賃率がある範囲内にある場合、法人税率の変化は立地期待な地域が生じる地域を指示する。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"24376","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ISHIKAWA, Toshiharu","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学経済研究所"}]},"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_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":"石川, 利治"},{"creatorName":"イシカワ, トシハル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-04-22"}],"displaytype":"detail","filename":"IERCU~231~1.pdf","filesize":[{"value":"2.1 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/6502/files/IERCU~231~1.pdf"},"version_id":"188731b9-3743-4ac4-9968-c2a9b89754b8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"移転価格","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"立地期待地域","subitem_subject_scheme":"Other"},{"subitem_subject":"カオス的現象","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":"法人税率および運賃率の工場立地と税収入への作用","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税率および運賃率の工場立地と税収入への作用"}]},"item_type_id":"10002","owner":"1","path":["255"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-12-16"},"publish_date":"2014-12-16","publish_status":"0","recid":"6502","relation_version_is_last":true,"title":["法人税率および運賃率の工場立地と税収入への作用"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T18:42:59.436569+00:00"}