{"created":"2023-06-19T09:37:01.389781+00:00","id":4377,"links":{},"metadata":{"_buckets":{"deposit":"a4faa5ed-cc40-417f-93e6-ca18bd6329a0"},"_deposit":{"created_by":3,"id":"4377","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4377"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004377","sets":["1:446:454:455"]},"author_link":["5923","5925","5924"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"96","bibliographicPageStart":"75","bibliographicVolumeNumber":"42","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小堀, 朋子"}],"nameIdentifiers":[{}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"コボリ, トモコ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"KOBORI, Tomoko","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"連結納税制度とは,企業集団の経済的一体性に着目し,企業集団内の個々の法人の損益などを集約することにより実質的に一つの法人とみて課税しようとする仕組みである。筆者は,日本型連結納税制度の導入は,日本国憲法14条に規定する法の下の平等(租税公平主義)に立脚したもので,実質課税の原則を前提にしたものでなければならないと考えているが,産業活力再生特別措置法が施行される現況に鑑み,現状における連結納税制度の導入のあり方は,連結グループに加入する子会社の事業の活性化及び連結グループ全体の事業の活性化を促進する効果がなければならないと考えている。ゆえに,筆者は,連結グループに加入する子会社の事業の活性化及び連結グループ全体の事業の活性化を促進するには,明白な租税回避行為がなければ,欠損金の引継ぎ範囲の拡大等が必要であると考え,(1)欠損金の繰越し期間の延長・繰戻し期間の改正(2)連結加入前等の子会社の欠損金の取扱い(アメリカのSRLYルール等の考え方等の検討)(3)適格要件の改正(さらなる明確な基準と経済状況に応じて斟酌する柔軟性が必要であると考える)等の検討を行い,連結納税制度の日本への導入のあり方を繰越欠損金を中心に考察する。","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Note"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"千葉商科大学政策研究"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2004-06-30"}],"displaytype":"detail","filename":"KJ00004189150.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4377/files/KJ00004189150.pdf"},"version_id":"56c5d469-ef42-4ba9-af1c-9d81d4041c78"}]},"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":"連結納税制度に関する一考察 : 繰越欠損金の取扱いを中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"連結納税制度に関する一考察 : 繰越欠損金の取扱いを中心に"},{"subitem_title":"A Study on Consolidated Tax Return System","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["455"],"pubdate":{"attribute_name":"公開日","attribute_value":"2004-06-30"},"publish_date":"2004-06-30","publish_status":"0","recid":"4377","relation_version_is_last":true,"title":["連結納税制度に関する一考察 : 繰越欠損金の取扱いを中心に"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:40:14.110056+00:00"}