{"created":"2023-05-15T11:34:41.914844+00:00","id":1038,"links":{},"metadata":{"_buckets":{"deposit":"18e7808e-1627-457b-957b-59bc34d9f358"},"_deposit":{"created_by":2,"id":"1038","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1038"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00001038","sets":["2:5:33"]},"author_link":["3833","3832"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"312","bibliographicPageStart":"305","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BEPS１において，各国は二重非課税の解消を試みるが，従前からある二重課税の案件は解決に至っていない。日本のBEPSの問題は，アジアを中心とした二重課税であり，従前からある二重課税が増加する可能性がある旨を本稿で主張している。","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|340","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_305_312.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"016_305_312.pdf","url":"https://cur-ren.repo.nii.ac.jp/record/1038/files/016_305_312.pdf"},"version_id":"35364c36-f867-4e9c-b6f4-3133d7c81835"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ポストBEPS","subitem_subject_scheme":"Other"},{"subitem_subject":"わが国の企業海外進出の状況","subitem_subject_scheme":"Other"},{"subitem_subject":"課税リスク","subitem_subject_scheme":"Other"},{"subitem_subject":"移転価格課税","subitem_subject_scheme":"Other"},{"subitem_subject":"課税紛争解決","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を踏まえた，わが国の海外進出と課税リスク","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ポストBEPSを踏まえた，わが国の海外進出と課税リスク"},{"subitem_title":"The Overseas Expansion and Taxation Risk in the Country which Mailbox Post BEPS","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":"1038","relation_version_is_last":true,"title":["ポストBEPSを踏まえた，わが国の海外進出と課税リスク"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-15T12:02:15.757456+00:00"}