{"created":"2023-05-15T11:34:41.867774+00:00","id":1037,"links":{},"metadata":{"_buckets":{"deposit":"0e4f9f5b-6eae-4cc3-adf2-721b2f567af1"},"_deposit":{"created_by":2,"id":"1037","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1037"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00001037","sets":["2:5:33"]},"author_link":["3830","3831"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"303","bibliographicPageStart":"295","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"中国学園紀要"},{"bibliographic_title":"Journal of Chugokugakuen","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　ポストBEPSの段階に入り，各国は勧告を受け，近い将来各国の「実効性」が試される。本稿では現行制度の課税紛争解決について，論述している。紛争解決方法には，「事前確認」「国内争訟」「相互協議」「対応的調整」「仲裁」による方法があり，各項目について，制度の趣旨・円滑，議論の焦点と改正の方向性を示している。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中国学園大学/中国短期大学"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"中国学園大学|中国短期大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11806598","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9350","subitem_source_identifier_type":"ISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Chugokugakuen University / Chugoku Junior Cllege"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大城, 隼人"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Ooshiro, Hayato","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":"2018-09-27"}],"displaytype":"detail","filename":"016_295_304.pdf","filesize":[{"value":"959.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"016_295_304.pdf","url":"https://cur-ren.repo.nii.ac.jp/record/1037/files/016_295_304.pdf"},"version_id":"b2011c2f-e9ea-4dea-8578-8ef57ac94c42"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ポストBEPS","subitem_subject_scheme":"Other"},{"subitem_subject":"企業の不確実性の排除〔予見可能性〕","subitem_subject_scheme":"Other"},{"subitem_subject":"事前確認","subitem_subject_scheme":"Other"},{"subitem_subject":"相互協議","subitem_subject_scheme":"Other"},{"subitem_subject":"対応的調整","subitem_subject_scheme":"Other"},{"subitem_subject":"仲裁","subitem_subject_scheme":"Other"},{"subitem_subject":"国内争訴","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":"ポストBEPSにおける「企業の不確実性の排除(予見可能性)」の動向と今後の方向性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ポストBEPSにおける「企業の不確実性の排除(予見可能性)」の動向と今後の方向性"},{"subitem_title":"The Trend of “the Exclusion of the Uncertainty of the Corporation (the Foreseeability)” in Post BEPS and the Directionality in the Future","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["33"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-09-27"},"publish_date":"2018-09-27","publish_status":"0","recid":"1037","relation_version_is_last":true,"title":["ポストBEPSにおける「企業の不確実性の排除(予見可能性)」の動向と今後の方向性"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-15T12:02:17.105742+00:00"}