{"created":"2023-06-19T09:47:35.156366+00:00","id":2084,"links":{},"metadata":{"_buckets":{"deposit":"dd0beab0-3c35-4561-a0a4-07ef70d8acf9"},"_deposit":{"created_by":3,"id":"2084","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2084"},"status":"published"},"_oai":{"id":"oai:shukutoku.repo.nii.ac.jp:00002084","sets":["202:245"]},"author_link":["4082","4081"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-09-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"66","bibliographicPageStart":"55","bibliographicVolumeNumber":"29","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":"企業のボーダーレスな活動が活発化するに従い，各国において法人税率は引き下げの傾向にあり，日本においても引き下げが段階的に行われてきた。その一方で，税率引き下げによる税収減を補完すべく，各国政府は課税ベースの拡大を政策的に行ってきた。こうした政策的な変化は企業行動に変化を与えるインセンティブともなり得ることから，法人税の税収調達構造は税制の変化および企業行動の変化を通じて変容を遂げてきたものと考えられる。\nそこで本稿では，日本における法人税の税収調達構造にどのような変化が生じてきたかについて観察するため，国民経済計算や法人企業統計，会社標本調査等のマクロデータを用いて法人税収の構成要素を洗い出し，それら要素それぞれの変化を観察する。その結果，1990年代後半以降，税率の引き下げ傾向に対して法人部門の所得の増加傾向が確認され，課税ベースの拡大傾向が見られた。","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"With the increase in international capital movements, national governments have been reducing corporate tax rates. In recent decades, it has been argued that corporate taxation’s viability is doubtful because tax rate reduction will lead to the disappearance of tax sources. Contrary to these concerns, tax revenues have not declined in some countries because of changes in the revenue components, such as the expansion of the tax base by the government and the increase in corporate profits.\nThis study observes how the components of corporate tax revenue have changed in Japan using aggregated data such as national accounts and tax revenue statistics. The results show that corporate tax revenues have not decreased since the mid-1990s, even though tax rates have been reduced as in other countries. This is largely because of tax base expansion. Unlike other countries, the fact that an individual’s conversion to a corporate entity that brought about an increase in tax revenue, was not explicitly confirmed.","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":"ニホン ノ ホウジンゼイ ノ ゼイシュウ コウゾウ ノ ブンセキ"}]},"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":"2022-10-26"}],"displaytype":"detail","filename":"daigakuinfukushikenkyukiyo_029_055_066.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"daigakuinfukushikenkyukiyo_029_055_066.pdf","url":"https://shukutoku.repo.nii.ac.jp/record/2084/files/daigakuinfukushikenkyukiyo_029_055_066.pdf"},"version_id":"a810cae7-cab4-4b7b-b6ae-59b22b303423"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税率","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税収","subitem_subject_scheme":"Other"},{"subitem_subject":"実効税率","subitem_subject_scheme":"Other"},{"subitem_subject":"課税ベース","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate Tax Rate","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate Tax Revenue","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Effective Tax Rate","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Base","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":"日本の法人税の税収構造の分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本の法人税の税収構造の分析"},{"subitem_title":"Corporate Tax Structure in Japan","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["245"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-10-26"},"publish_date":"2022-10-26","publish_status":"0","recid":"2084","relation_version_is_last":true,"title":["日本の法人税の税収構造の分析"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T09:55:54.129189+00:00"}