WEKO3
アイテム
{"_buckets": {"deposit": "ad3c4675-0b76-4f1b-93c8-b8be2f7b3f6b"}, "_deposit": {"created_by": 3, "id": "829", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "829"}, "status": "published"}, "_oai": {"id": "oai:osu.repo.nii.ac.jp:00000829", "sets": ["121"]}, "author_link": ["1291", "1292", "1293"], "item_2_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2011-06", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "3", "bibliographicPageEnd": "328", "bibliographicPageStart": "295", "bibliographicVolumeNumber": "12", "bibliographic_titles": [{"bibliographic_title": "大阪産業大学経済論集"}]}]}, "item_2_creator_6": {"attribute_name": "著者名(日)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "細木, 宏和"}], "nameIdentifiers": [{"nameIdentifier": "1291", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_7": {"attribute_name": "著者名よみ", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "ホソキ, ヒロカズ"}], "nameIdentifiers": [{"nameIdentifier": "1292", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_8": {"attribute_name": "著者名(英)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "HOSOKI, Hirokazu", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "1293", "nameIdentifierScheme": "WEKO"}]}]}, "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_12": {"attribute_name": "抄録(英)", "attribute_value_mlt": [{"subitem_description": "This paper examines a tax jurisdiction issue of the consumption tax system with regard to Japanese service trading. The Destination principle for service trading has not been established in Japanese consumption tax, but taxation at the place of consumption is gradually being adopted for value-added taxes in the EU. Under these circumstances, it is necessary for us to revise the Japanese consumption tax system in favor of taxation at the place of consumption, using EU-type value-added tax systems as a source of reference. Accordingly, it would be effective for us to conclude a taxation treaty for consumption tax on assumption of taxation at the place of consumption. However, international cooperation with related countries is necessary for concluding a taxation treaty, so it would require a long time before introduction. In Japan as well, should actively discuss the neutrality of taxation and influences on tax revenue based on discussions in the OECD and experiences with of value-added tax systems in EU countries.", "subitem_description_type": "Other"}]}, "item_2_source_id_13": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11394639", "subitem_source_identifier_type": "NCID"}]}, "item_2_text_2": {"attribute_name": "記事種別(日)", "attribute_value_mlt": [{"subitem_text_value": "論文"}]}, "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": "大阪産業大学経済学研究科"}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2011-06-01"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00007554583.pdf", "filesize": [{"value": "3.2 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 3200000.0, "url": {"url": "https://osu.repo.nii.ac.jp/record/829/files/KJ00007554583.pdf"}, "version_id": "3c20c284-9143-417c-b126-7c7cd3b56e87"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "消費税", "subitem_subject_scheme": "Other"}, {"subitem_subject": "付加価値税", "subitem_subject_scheme": "Other"}, {"subitem_subject": "サービス取引", "subitem_subject_scheme": "Other"}, {"subitem_subject": "越境取引", "subitem_subject_scheme": "Other"}, {"subitem_subject": "原産地課税", "subitem_subject_scheme": "Other"}, {"subitem_subject": "消費地課税", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Consumption Tax", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Value Added Tax", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Service Transaction", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Cross-Border Transactions", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Origin Principle", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Destination Principle", "subitem_subject_language": "en", "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": "我が国の国境を越えたサービス取引に関する消費税 : EU型付加価値税との比較を通して", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "我が国の国境を越えたサービス取引に関する消費税 : EU型付加価値税との比較を通して"}, {"subitem_title": "Japanese Consumption Tax with Regard to Cross-Border Service Trading : A Comparison with EU-Type Value Added Taxes", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["121"], "permalink_uri": "https://osu.repo.nii.ac.jp/records/829", "pubdate": {"attribute_name": "公開日", "attribute_value": "2011-06-01"}, "publish_date": "2011-06-01", "publish_status": "0", "recid": "829", "relation": {}, "relation_version_is_last": true, "title": ["我が国の国境を越えたサービス取引に関する消費税 : EU型付加価値税との比較を通して"], "weko_shared_id": 3}
我が国の国境を越えたサービス取引に関する消費税 : EU型付加価値税との比較を通して
https://osu.repo.nii.ac.jp/records/829
https://osu.repo.nii.ac.jp/records/82965c01bdb-4441-42df-a8c7-1949397adce2
名前 / ファイル | ライセンス | アクション |
---|---|---|
KJ00007554583.pdf (3.2 MB)
|
|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2011-06-01 | |||||
タイトル | ||||||
タイトル | 我が国の国境を越えたサービス取引に関する消費税 : EU型付加価値税との比較を通して | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Japanese Consumption Tax with Regard to Cross-Border Service Trading : A Comparison with EU-Type Value Added Taxes | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 消費税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 付加価値税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | サービス取引 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 越境取引 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 原産地課税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 消費地課税 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Consumption Tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Value Added Tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Service Transaction | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Cross-Border Transactions | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Origin Principle | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Destination Principle | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
論文 | ||||||
記事種別(英) | ||||||
en | ||||||
Article | ||||||
著者名(日) |
細木, 宏和
× 細木, 宏和 |
|||||
著者名よみ |
ホソキ, ヒロカズ
× ホソキ, ヒロカズ |
|||||
著者名(英) |
HOSOKI, Hirokazu
× HOSOKI, Hirokazu |
|||||
著者所属(日) | ||||||
大阪産業大学経済学研究科 | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | This paper examines a tax jurisdiction issue of the consumption tax system with regard to Japanese service trading. The Destination principle for service trading has not been established in Japanese consumption tax, but taxation at the place of consumption is gradually being adopted for value-added taxes in the EU. Under these circumstances, it is necessary for us to revise the Japanese consumption tax system in favor of taxation at the place of consumption, using EU-type value-added tax systems as a source of reference. Accordingly, it would be effective for us to conclude a taxation treaty for consumption tax on assumption of taxation at the place of consumption. However, international cooperation with related countries is necessary for concluding a taxation treaty, so it would require a long time before introduction. In Japan as well, should actively discuss the neutrality of taxation and influences on tax revenue based on discussions in the OECD and experiences with of value-added tax systems in EU countries. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394639 | |||||
書誌情報 |
大阪産業大学経済論集 巻 12, 号 3, p. 295-328, 発行日 2011-06 |