{"created":"2025-03-01T10:50:25.673988+00:00","id":2027085,"links":{},"metadata":{"_buckets":{"deposit":"11400590-e3e4-4c6b-abd0-cf6203ee2a35"},"_deposit":{"created_by":41,"id":"2027085","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027085"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027085","sets":["1727147343679:1730443970747:1730443980843"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"タックス・ヘイブン対策税制の適用除外基準に該当しない場合における租税回避行為の認識 : 来料加工貿易を巡る事案を題材として <研究ノート>","subitem_title_language":"ja"},{"subitem_title":"Recognition of tax avoidance on transactions in cases inapplicable to exemptions under Anti-Tax Haven Taxation : Focus on court cases concerning process material supplied by clients <Notes>","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"虫明, 千春","creatorNameLang":"ja"},{"creatorName":"Mushiake, Chiharu","creatorNameLang":"en"}],"familyNames":[{"familyName":"虫明","familyNameLang":"ja"},{"familyName":"Mushiake","familyNameLang":"en"}],"givenNames":[{"givenName":"千春","givenNameLang":"ja"},{"givenName":"Chiharu","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2011 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"タックス・ヘイブン対策税制","subitem_subject_scheme":"Other"},{"subitem_subject":"租税回避","subitem_subject_scheme":"Other"},{"subitem_subject":"来料加工","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的合理性","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"近年において, 外国子会社合算税制(以下, 「タックス・ヘイブン対策税制」という。)が適用されたことにより, 納税者から課税当局に対し不服申し立てを行うケースが多く見受けられる。その争いの原因の一つには, 企業が中国特有の事業形態を採用したことにより, タックス・ヘイブン対策税制の適用除外基準の枠からはみ出したものと課税当局に判断され, 課税の対象となることが挙げられる。本稿では, タックス・ヘイブン対策税制の適用除外基準に該当しない場合において租税回避行為が確認されるのかを, 来料加工貿易の事案を基に論議する。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/31615","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1346-4086","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AA11658355","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"111"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-26","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"11","bibliographicPageEnd":"118","bibliographicPageStart":"111","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究"},{"bibliographic_title":"Hiroshima University Management Review"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"HUMR_11_111.pdf","filesize":[{"value":"511.9 KB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2027085/files/HUMR_11_111.pdf"},"version_id":"ed3cf7b2-a2ed-4829-85fc-bfec7419cfde"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"31615"},"item_title":"タックス・ヘイブン対策税制の適用除外基準に該当しない場合における租税回避行為の認識 : 来料加工貿易を巡る事案を題材として <研究ノート>","item_type_id":"40003","owner":"41","path":["1730443980843"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2027085","relation_version_is_last":true,"title":["タックス・ヘイブン対策税制の適用除外基準に該当しない場合における租税回避行為の認識 : 来料加工貿易を巡る事案を題材として <研究ノート>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:50:48.127691+00:00"}