{"created":"2023-05-15T13:47:39.377278+00:00","id":7313,"links":{},"metadata":{"_buckets":{"deposit":"bfaf6ff3-e135-4250-9f78-7efbdd9902d9"},"_deposit":{"created_by":1,"id":"7313","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"7313"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00007313","sets":["243:373"]},"author_link":["31175","31176"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-11-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"240","bibliographicPageStart":"229","bibliographicVolumeNumber":"47","bibliographic_titles":[{"bibliographic_title":"中央大学経済研究所年報"}]}]},"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":"　本稿では法人税制の非対称性が企業の経済的利益にどのような影響をもたらすかについて検討を行う。税務上あるいは政策上において，欠損金は全てが損金算入されるものではない。そのため欠損金が損金算入されない負の課税損失分が，課税所得と実際に企業が得た利益との間で乖離が生まれる要因の一つとなる。そこで本稿では税務統計を主に利用して日本の株主に帰属する経済的利益を推計し，法人税制の非対称性がどの程度企業の利益に影響を与えているかについて検討する。その結果，課税損失は経済的利益と課税所得を乖離させる最も大きな要因であり，バブル景気以降に課税損失が拡大したことによって，その課税損失の影響が拡大してきたことが明らかとなった。","subitem_description_type":"Abstract"}]},"item_10002_full_name_24":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"31176","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ITO, Jumpei"}]}]},"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_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":"伊藤, 潤平"},{"creatorName":"イトウ, ジュンペイ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"31175","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":"2019-04-22"}],"displaytype":"detail","filename":"0285_9718~47~229.pdf","filesize":[{"value":"330.9 kB"}],"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/7313/files/0285_9718~47~229.pdf"},"version_id":"26fefd6c-7d6a-40fb-85a0-a10e7b233c7d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"平均税率","subitem_subject_scheme":"Other"},{"subitem_subject":"実効税率","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税制の非対称性","subitem_subject_scheme":"Other"},{"subitem_subject":"欠損金","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":"法人税制の非対称性と経済的利益","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税制の非対称性と経済的利益"}]},"item_type_id":"10002","owner":"1","path":["373"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-03-08"},"publish_date":"2016-03-08","publish_status":"0","recid":"7313","relation_version_is_last":true,"title":["法人税制の非対称性と経済的利益"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T18:36:01.884322+00:00"}