{"created":"2023-06-19T09:37:05.274544+00:00","id":4454,"links":{},"metadata":{"_buckets":{"deposit":"12192794-eaef-4b03-be7a-8163971cab38"},"_deposit":{"created_by":3,"id":"4454","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4454"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004454","sets":["1:446:459:460"]},"author_link":["6021","6019","6020"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"158","bibliographicPageStart":"145","bibliographicVolumeNumber":"43","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":"日本企業の国際競争力を高め,経済の構造改革を推進するために,2001年度の税制改正においては会社分割等につき,企業組織再編税制が施行された。筆者は,日本国憲法がその98条において最高法規を規定していることから税制に関する政策の立案は憲法14条(租税公平主義)と実質課税所得の原則を基本にすべきである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,現状の日本の企業再編税制における適格分割型分割に該当する場合の欠損金の引継ぎ要件でもある適格要件は,経済の構造改革に資するには今後の改正が必要であると考えており,具体的には,株主に対する承継会社株式の交付割合を持株数に比例させる要件(以下「分割新株按分交付要件」という)を適格要件からはずすべきである等と考える。なお,筆者は,現状の日本では7年とされている欠損金の繰越し期間も無制限とすべきであると考えており,本稿において考察する。","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":"論説"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"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科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2005-06-30"}],"displaytype":"detail","filename":"KJ00004435884.pdf","filesize":[{"value":"836.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4454/files/KJ00004435884.pdf"},"version_id":"6a8f7724-edb0-4172-83d7-3bfe1b39edc9"}]},"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":"企業組織再編成における欠損金に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業組織再編成における欠損金に関する一考察"},{"subitem_title":"A Study on Corporate Reorganization","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["460"],"pubdate":{"attribute_name":"公開日","attribute_value":"2005-06-30"},"publish_date":"2005-06-30","publish_status":"0","recid":"4454","relation_version_is_last":true,"title":["企業組織再編成における欠損金に関する一考察"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:39:00.154119+00:00"}