{"created":"2023-05-15T13:48:12.480562+00:00","id":8066,"links":{},"metadata":{"_buckets":{"deposit":"fe6b2bf7-42b3-4a29-9c84-258e75a7e570"},"_deposit":{"created_by":1,"id":"8066","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8066"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008066","sets":["432:434"]},"author_link":["37642","37643"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"21","bibliographicPageStart":"1","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"大学院研究年報 戦略経営研究科編"}]}]},"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":"The United Kingdom, in principle, excludes unquoted shares from inheritance tax and gift tax in accordance with the Business Property Relief stipulated in Inheritance Tax Act 1984. Germany applies an 85% or 100% deduction to the appraised value of unquoted shares when imposing inheritance tax or gift tax on them in accordance with the Steuerbefreiung für Betriebsvermögen, Betriebe der Land-und Forstwirtschaft und Kapitalgesellschaften (Exemption from Tax on  Business Assets, Agricultural Holdings, Forestry, and Corporations) stipulated in the Erbschaftsteuer-und Schenkungsteuergesetz (Inheritance and Gift Tax Act ). This paper clarifies the intent of the laws and the measures, compares them with the stipulations in the Act on Special Measures Concerning Taxation of Japan, and points out the related issues in Japan regarding the positioning of the system, taxation method, proportion of voting rights ownership, and non-separation of holdings and business operation.","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"査読有","subitem_description_type":"Other"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"37643","nameIdentifierScheme":"WEKO"}],"names":[{"name":"HIRANO, Shusuke","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"戦略経営研究科年報・紀要・ジャーナル委員会"}]},"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":"平野, 秀輔"},{"creatorName":"ヒラノ, シュウスケ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"37642","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":"2019-04-25"}],"displaytype":"detail","filename":"02-1_001-021.pdf","filesize":[{"value":"466.4 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/8066/files/02-1_001-021.pdf"},"version_id":"b16014b4-5fd5-409d-aae3-95cc5cb493c3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"unquoted shares","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Inheritance Tax Act 1984","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Business Property Relief","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Inheritance and Gift Tax Act","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Exemption from tax for business assets, holdings of the agriculture, forestry, and corporations","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"separation model","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":"イギリス・ドイツにおける非上場株式の相続税・贈与税の問題点－日本法との関連において－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"イギリス・ドイツにおける非上場株式の相続税・贈与税の問題点－日本法との関連において－"}]},"item_type_id":"10002","owner":"1","path":["434"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-03-01"},"publish_date":"2017-03-01","publish_status":"0","recid":"8066","relation_version_is_last":true,"title":["イギリス・ドイツにおける非上場株式の相続税・贈与税の問題点－日本法との関連において－"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:55:18.666505+00:00"}