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わが国の固定資産税「償却資産課税」の成立 : シャウプ勧告における資産再評価税との関連で
https://osu.repo.nii.ac.jp/records/874
https://osu.repo.nii.ac.jp/records/874f182a27b-d450-40bc-a975-06e8e9c65ed9
名前 / ファイル | ライセンス | アクション |
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KJ00008649401.pdf (23.8 MB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-03-01 | |||||
タイトル | ||||||
タイトル | わが国の固定資産税「償却資産課税」の成立 : シャウプ勧告における資産再評価税との関連で | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Beginning of Taxation on Depreciable Assets in Japan : In Relation to Revaluation of Assets as Mentioned in the Shoup Recommendation | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 固定資産税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 償却資産税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 資産再評価 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | シャウプ勧告 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Fixed asset tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | taxation on depreciable assets | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | revaluation of assets | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Shoup Recommendation | |||||
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) |
戸谷, 裕之
× 戸谷, 裕之 |
|||||
著者名よみ |
トタニ, ヒロユキ
× トタニ, ヒロユキ |
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著者名(英) |
TOTANI, Hiroyuki
× TOTANI, Hiroyuki |
|||||
著者所属(日) | ||||||
大阪産業大学経済学部国際経済学科 | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | Fixed asset tax, which accounts for approximately 40% of local tax revenue in Japan, is taxation on lands, houses and depreciable assets. Taxation on lands had been debated a great deal since 1980, because the price of land had fluctuated so much. However, taxation on houses and depreciable assets had not been debated so much. In recent years this has caused an increasing number of people to question taxation on depreciable assets. It is a heavy burden on business enterprises in Japan. This paper attempts to determine why depreciable assets were taxed. The key factor is revaluation of assets, which is mentioned in the Shoup Recommendation of 1949. | |||||
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 14, 号 2, p. 113-129, 発行日 2013-03 |