{"created":"2023-05-15T13:49:08.257073+00:00","id":9348,"links":{},"metadata":{"_buckets":{"deposit":"3e9c93fa-6f17-4cb6-a20a-de22d9796cf5"},"_deposit":{"created_by":1,"id":"9348","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9348"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00009348","sets":["243:553"]},"author_link":["24376","39995"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-10-10","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"670","bibliographicPageStart":"655","bibliographicVolumeNumber":"50","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":"国際化する経済活動は企業の生産活動において新しい仕組みを生み出し，また新しい立地因子が出現してくる。移転価格の機能と法人税率である。本稿は国の法人税率が移転価格機能を通して工場の立地決定に与える影響を分析する。これにより法人税率の変化は工場の立地可能地域の広さのみならず，その位置を変化させ，工場の立地に強く影響することを明らかにする。この分析により法人税率は企業による国の選択に加えて，選択された国内における工場立地にも影響を及ぼすことを示し，国の立地政策手段として法人税率は大きな役割を果たすことを明らかにする。","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_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":"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":"2019-04-25"}],"displaytype":"detail","filename":"0285-9718~50_24.pdf","filesize":[{"value":"1.1 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/9348/files/0285-9718~50_24.pdf"},"version_id":"ce4c1480-2f62-4d76-b9c4-d94c45a69bbd"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"移転価格","subitem_subject_scheme":"Other"},{"subitem_subject":"立地可能地域","subitem_subject_scheme":"Other"},{"subitem_subject":"運賃率","subitem_subject_scheme":"Other"},{"subitem_subject":"工場立地","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税収入","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":"法人税と原材料の運賃率および価格の移転価格を通しての立地的作用","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税と原材料の運賃率および価格の移転価格を通しての立地的作用"}]},"item_type_id":"10002","owner":"1","path":["553"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-01-09"},"publish_date":"2019-01-09","publish_status":"0","recid":"9348","relation_version_is_last":true,"title":["法人税と原材料の運賃率および価格の移転価格を通しての立地的作用"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:38:44.238806+00:00"}