{"created":"2023-05-15T13:48:14.441053+00:00","id":8111,"links":{},"metadata":{"_buckets":{"deposit":"3dbfc861-9ee1-42a2-8b99-6771d60ed84f"},"_deposit":{"created_by":1,"id":"8111","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8111"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008111","sets":["442:443"]},"author_link":["37709","30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-02-27","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"155","bibliographicPageStart":"137","bibliographicVolumeNumber":"30","bibliographic_titles":[{"bibliographic_title":"企業研究"}]}]},"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":"This thesis was studied about the reason that “The gains from forgiveness of debt a parent company supported to support a subsidiary company” isn’t made the target of taxation. In particular, a point as “Isn’t the regulation (§9-4-1 and §9-4-2) of a notification against a law?” was considered. It’s made the target of donation gold taxation about usual debt forgiveness, however, only when being specific, I’m going to exempt taxation. There is a problem that it may be against a tax law principle.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30993","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAKAI, Katsuhiko","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学企業研究所"}]},"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":"1347-9938","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"酒井, 克彦"},{"creatorName":"サカイ, カツヒコ","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":"2019-04-25"}],"displaytype":"detail","filename":"NoData_kigyoken1.pdf","filesize":[{"value":"123.0 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/8111/files/NoData_kigyoken1.pdf"},"version_id":"a8dc0851-7480-4cf3-96ab-ac7270510a3d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"寄附金課税","subitem_subject_scheme":"Other"},{"subitem_subject":"債権放棄","subitem_subject_scheme":"Other"},{"subitem_subject":"子会社支援","subitem_subject_scheme":"Other"},{"subitem_subject":"通達","subitem_subject_scheme":"Other"},{"subitem_subject":"損金","subitem_subject_scheme":"Other"},{"subitem_subject":"再建","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"限定列挙","subitem_subject_scheme":"Other"},{"subitem_subject":"無償性","subitem_subject_scheme":"Other"},{"subitem_subject":"これらに類する","subitem_subject_scheme":"Other"},{"subitem_subject":"費用性","subitem_subject_scheme":"Other"},{"subitem_subject":"合理性","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":"子会社再建のための債権放棄と寄附金課税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"子会社再建のための債権放棄と寄附金課税"},{"subitem_title":"Exempt a Debt of a Subsidiary Company for Reconstruction of a Subsidiary Company and Taxation to a Donation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["443"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-04-12"},"publish_date":"2017-04-12","publish_status":"0","recid":"8111","relation_version_is_last":true,"title":["子会社再建のための債権放棄と寄附金課税"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:54:35.971682+00:00"}