{"created":"2023-06-19T09:47:30.016465+00:00","id":1996,"links":{},"metadata":{"_buckets":{"deposit":"d2251cf3-f32c-4de5-a20c-09f5b05b2fc0"},"_deposit":{"created_by":3,"id":"1996","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1996"},"status":"published"},"_oai":{"id":"oai:shukutoku.repo.nii.ac.jp:00001996","sets":["202:231"]},"author_link":["3896","3895"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-10-20","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"66","bibliographicPageStart":"49","bibliographicVolumeNumber":"28","bibliographic_titles":[{"bibliographic_title":"淑徳大学大学院総合福祉研究科研究紀要"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"課税の非対称性を通じて企業がリスク・テイク行動を変化させることは古くから指摘されてきた。しかし，この関係を明示的に取り扱った実証研究が登場し始めたのは近年になってからであり，日本企業についての学術的蓄積は見られない。そこで本稿では，これら研究領域に関連する海外研究の分析結果について整理するとともに，2000年以降の財務データを使用して日本企業が課税の非対称性にどの程度直面してきたかについて考察する。その結果，一連の研究において課税の非対称性の存在が企業のリスク・テイク行動を抑制することが指摘されており，損失相殺ルールや収益性に対して企業リスクが因果関係を有することに支持が得られていることが確認された。また，日本企業は近年において収益力の改善がみられ，損失相殺ルールを効率的に活用できる財務状況へと変化してきていることが確認され，このことはリスク・テイク行動にも変化をもたらしている可能性を指摘できる。","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This paper reviews previous studies on the relationship between corporate risk-taking and taxation and investigates the ability of Japanese firms to offset losses, which is the source of risk-taking, using aggregated financial data. As a result, three main facts are confirmed: （1） previous studies suggest that firms with a high loss-offset ability, facing tolerant tax rules and /or high profitability, increase risk-taking; （2） while Japanese firms in recent years have improved profitability and therefore reduced losses, there is no significant decrease in loss offset motives owing to the large stock of unused loss carryforwards; （3） the effect of the gradual change of the loss-offset rule in Japan from the 2000s, which is a combination of the allowable amount reduction and the period extension for loss-offset, on risk-taking has not been clarified. These facts have some implications in Japan. First, the unchanged use of loss carryforwards suggests that corporate tax asymmetries are still important issues for businesses, despite the declining amount of loss. Second, since high profitability leads to an increase in the loss-offset ability, firms in recent years may have changed their financial position in favor of risk-taking, as suggested by previous studies.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"4","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1212943X","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18807755","subitem_source_identifier_type":"ISSN"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"淑徳大学コミュニティ政策学部"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"キギョウ ノ リスク･テイク ト カゼイ ノ ヒタイショウセイ : ジッショウ ケンキュウ ノ ドウコウ ト ニホン キギョウ ノ ジッタイ"}]},"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":[{}]},{"creatorNames":[{"creatorName":"Ito, Jumpei","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-02-10"}],"displaytype":"detail","filename":"daigakuinfukushikenkyukiyo_028_049_066.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"daigakuinfukushikenkyukiyo_028_049_066.pdf","url":"https://shukutoku.repo.nii.ac.jp/record/1996/files/daigakuinfukushikenkyukiyo_028_049_066.pdf"},"version_id":"9a074c0b-52c9-43f4-bd7c-6de2163d81e6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"課税の非対称性","subitem_subject_scheme":"Other"},{"subitem_subject":"リスク・テイキング","subitem_subject_scheme":"Other"},{"subitem_subject":"繰越控除","subitem_subject_scheme":"Other"},{"subitem_subject":"繰戻還付","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate Taxation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Risk-Taking","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Asymmetries","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":"企業のリスク・テイクと課税の非対称性 : 実証研究の動向と日本企業の実態","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業のリスク・テイクと課税の非対称性 : 実証研究の動向と日本企業の実態"},{"subitem_title":"A Review of Tax Asymmetries and Corporate Risk-Taking","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["231"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-02-10"},"publish_date":"2022-02-10","publish_status":"0","recid":"1996","relation_version_is_last":true,"title":["企業のリスク・テイクと課税の非対称性 : 実証研究の動向と日本企業の実態"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T09:57:18.924252+00:00"}