{"created":"2023-05-15T11:34:45.369946+00:00","id":1110,"links":{},"metadata":{"_buckets":{"deposit":"e633df8c-e15e-4b70-8c1c-cc83376f7933"},"_deposit":{"created_by":4,"id":"1110","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"1110"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00001110","sets":["2:5:99"]},"author_link":["7860","7859"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-06-16","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"18","bibliographicPageEnd":"202","bibliographicPageStart":"193","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":"　BEPS行動計画の勧告は，世界共通の国際課税ルールとなっているところであるが，移転価格文書化規定の目的が主に移転価格リスク評価の目的から実際には移転価格調査目的のためと変化してきている。しかし，各国の法規制の動向やタックス・ヘイブンの利用と未だ問題は多く残されている。移転価格文書化の目的が崩れるとなると，紛争解決として残ることを意味する。本稿では，「移転価格文書化規定の目的」の方向性と今後起こりえる問題，税の確実性（Tax Certainty）について論じている。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24770/00001102","subitem_identifier_reg_type":"JaLC"}]},"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_relation_16":{"attribute_name":"情報源","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"大城隼人「透明性とリスク評価の新しい時代－OECD 『国別報告：実効税務リスク評価ハンドブック2017』を参考として－」『中国学園紀要』第17号(2018) "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"本庄資『国際課税における重要な課税原則の再検討　上・中・下』日本租税研究協会（2014・2016・2018）"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"本庄資編著『国際課税の理論と実務―73の重要課題』大蔵財務協会(2011) "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"本庄資編著『移転価格税制執行の理論と実務』大蔵財務協会(2010) "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"本庄資編著『国際課税ルールの新しい理論と実務－ポストBEPSの重要課題』中央経済社(2017) "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"本庄資「国家戦略として税務行政の法執行能力を強化する必要性」『税大ジャーナル』第1号 "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"山川博樹編著『国際課税・係争のリスク管理と解決策』中央経済社(2018) "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"リチャード・マーフィー（著）鬼澤忍『ダーティ・シークレット　タックス・ヘイブンが経済を破壊する』岩波書店(2017) "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"BDO税理士法人『BEPS対応移転価格文書化ハンドブック』中央経済社(2018) "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"EU JOINT TRANSFER PRICING FORUM“A COORDINATED APPROACH TO TRANSFER PRICING CONTROLS WITHIN THE EU” October 2018. "}]},{"subitem_relation_name":[{"subitem_relation_name_text":"UNCTAD“Study on Corporate tax in developing countries” March 2015."}]}]},"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":"345","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 College"}]},"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"},{"creatorName":"オオシロ, ハヤト","creatorNameLang":"ja-Kana"}],"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":"2021-10-28"}],"displaytype":"detail","filename":"w018_193_202.pdf","filesize":[{"value":"761.3 kB"}],"format":"application/pdf","license_note":"Copyright (c) 2019 by Chugokugakuen University and Chugoku Junior College","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"w018_193_202","url":"https://cur-ren.repo.nii.ac.jp/record/1110/files/w018_193_202.pdf"},"version_id":"c19ec976-1d59-4ebd-bde9-8569d2940317"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"移転価格","subitem_subject_scheme":"Other"},{"subitem_subject":"移転価格税制","subitem_subject_scheme":"Other"},{"subitem_subject":"移転価格リスク評価","subitem_subject_scheme":"Other"},{"subitem_subject":"文書化","subitem_subject_scheme":"Other"},{"subitem_subject":"国別報告書","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":"移転価格文書化の目的と変化 移転価格リスク評価として文書化目的と移転価格調査目的としての文書化目的","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"移転価格文書化の目的と変化 移転価格リスク評価として文書化目的と移転価格調査目的としての文書化目的"},{"subitem_title":"The Purpose and the Change of the Transfer Price Documentation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["99"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-10-28"},"publish_date":"2021-10-28","publish_status":"0","recid":"1110","relation_version_is_last":true,"title":["移転価格文書化の目的と変化 移転価格リスク評価として文書化目的と移転価格調査目的としての文書化目的"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-05-15T11:45:53.804402+00:00"}