{"created":"2023-05-15T13:47:13.045647+00:00","id":6744,"links":{},"metadata":{"_buckets":{"deposit":"ae43c11f-03a3-45f3-87e1-f37d7e7569f7"},"_deposit":{"created_by":1,"id":"6744","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"6744"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00006744","sets":["255"]},"author_link":["24376"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-01-01","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"242","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":"20世紀終盤から多くの製造企業は価格競争とそれに続く費用削減競争にさらされて来ている。熾烈な費用削減競争に対応する目的で、企業はその生産工程を細分化し,その生産体系を国際的に拡散させる傾向を強めている。企業がいくつかの工場をいくつかの外国に分散させる場合、それぞれの国における税務や法務に関する制度は工場立地に影響する。　とりわけ移転価格に対する各国の対応は工場が生み出す利潤に直接作用し、企業の収益を左右するため、工場の立地決定における重要な立地因子になる。このような状況を背景にして本稿は移転価格の導入が生産工程の分離とその立地にいかに関係するかを簡潔な理論モデルを構築し、数値計算の手法を用いて分析を試みる。","subitem_description_type":"Abstract"}]},"item_10002_full_name_24":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"24376","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ISHIKAWA, Toshiharu"}]}]},"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~~242~1.pdf","filesize":[{"value":"3.7 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/6744/files/IERCU~~242~1.pdf"},"version_id":"ad54be9a-52f5-4257-822d-822adbc1ab66"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"移転価格","subitem_subject_scheme":"Other"},{"subitem_subject":"工場立地","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"価格競争","subitem_subject_scheme":"Other"},{"subitem_subject":"費用削除競争","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":"移転価格の導入による生産工程の空間的分離と立地体系","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"移転価格の導入による生産工程の空間的分離と立地体系"}]},"item_type_id":"10002","owner":"1","path":["255"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-03-30"},"publish_date":"2015-03-30","publish_status":"0","recid":"6744","relation_version_is_last":true,"title":["移転価格の導入による生産工程の空間的分離と立地体系"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T18:38:17.554815+00:00"}