{"created":"2023-06-19T09:37:12.917592+00:00","id":4602,"links":{},"metadata":{"_buckets":{"deposit":"24c51557-bc8e-4b2d-b344-dc8e6e84076c"},"_deposit":{"created_by":3,"id":"4602","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4602"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004602","sets":["1:446:468:470"]},"author_link":["6190","6191","6192"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"46","bibliographicPageStart":"31","bibliographicVolumeNumber":"45","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":"栗林, 隆"}],"nameIdentifiers":[{}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"クリバヤシ, タカシ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"KURIBAYASHI, Takashi","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":"伝統的視視診において、法人擬制説の立場から所得課税を考えれば法人源泉所得はすべて個人の所得に帰属する。法人所得税と個人所得税の両税を維持したまま法人所得税を廃止したのと同等の効果を得る課税テクニックが完全統合である。これまでの議論では租税特別措置の存在をまったく考えないのが常であった。現実の税制においては、多くの租税特別措置が存在し巨額の税収を失い、税制を複雑にし不公平かつ非効率が生じている。とりわけ統合問題に与える影響は大きく、法人レベルに適用される租税特別措置が完全統合システムをパス・スルー(pass through)して個人レベルに適用されるか、それともウォッシュ・アウト(wash out)して適用されないのかといった問題が生じ、問題をより複雑にしてしまうのである。本稿は、マクルーア(Mclure,C.E.Jr.)の議論を各ケース別に整理分析することをベースとして、租税特別措置を統合論議の中でどのように取扱うべきかに焦点を当て、個人所得税と法人所得税の統合を検討しようとのささやかな試みである。","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":"千葉商科大学商経学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2007-09-01"}],"displaytype":"detail","filename":"KJ00005088534.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4602/files/KJ00005088534.pdf"},"version_id":"358164d8-709b-486f-bfac-3de7ceedbd30"}]},"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":"個人所得税と法人所得税の統合 : 租税特別措置の取扱い","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"個人所得税と法人所得税の統合 : 租税特別措置の取扱い"},{"subitem_title":"Integration of the Personal arid Corporate Income Taxes : Treatment of Tax Preferences","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["470"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-09-01"},"publish_date":"2007-09-01","publish_status":"0","recid":"4602","relation_version_is_last":true,"title":["個人所得税と法人所得税の統合 : 租税特別措置の取扱い"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:36:23.494370+00:00"}