{"created":"2023-07-25T10:32:40.477585+00:00","id":5079,"links":{},"metadata":{"_buckets":{"deposit":"bcdb5934-f632-4ab6-8c08-941be4bb8e61"},"_deposit":{"created_by":4,"id":"5079","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5079"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005079","sets":["267:947:965"]},"author_link":["23560","23561"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-12-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"103","bibliographicPageStart":"97","bibliographicVolumeNumber":"8","bibliographic_titles":[{"bibliographic_title":"社会情報学研究"}]}]},"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":"　In recent years，the argument whetter we should switch over the base of taxation for business enterprise from the income standard to other standards or not is rising. In these circumstances，as one of the other standards，the value-added tax has been taken up. The value-added tax appeared in Japan as the one which can be replaced income standard taxation for business enterprise by Shoup Mission in 1949. This paper considers the meaning of the value-added tax. Consequently，I think，the value-added tax has a possibility to replace the income tax.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005072","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"呉大学社会情報学部"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この論文は国立情報学研究所の電子図書館事業により電子化されました。"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10586239","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13418459","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":"安部, 知格","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23560","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Abe, Tomonori","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23561","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":"2023-05-30"}],"displaytype":"detail","filename":"ksis8_97-103.pdf","filesize":[{"value":"805.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis8_97-103.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5079/files/ksis8_97-103.pdf"},"version_id":"8d6c48e4-d1ff-4820-b776-e4b5431c5dfc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Revenue tax (収益税)","subitem_subject_scheme":"Other"},{"subitem_subject":"Value added tax (〔所得型〕付加価値税)","subitem_subject_scheme":"Other"},{"subitem_subject":"Benefit Principle (応益原則)","subitem_subject_scheme":"Other"},{"subitem_subject":"New bases of taxation (新たな課税標準)","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":"所得型付加価値税について (序説)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得型付加価値税について (序説)","subitem_title_language":"ja"},{"subitem_title":"A Study on Value Added Tax for Business Enterprise Taxation - An Introduction","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["965"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5079","relation_version_is_last":true,"title":["所得型付加価値税について (序説)"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T12:05:33.671759+00:00"}