{"created":"2023-06-20T13:02:04.659961+00:00","id":310,"links":{},"metadata":{"_buckets":{"deposit":"0e5ece1b-dd59-4bc7-bf04-60a1a93f25bc"},"_deposit":{"created_by":3,"id":"310","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"310"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00000310","sets":["20:91:367"]},"author_link":["392","394","393"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"16","bibliographicPageStart":"1","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"大阪産業大学経営論集"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"東良, 徳一"}],"nameIdentifiers":[{}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヒガシラ, トクイチ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"HIGASHIRA, Tokuichi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"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":"Although the German fiscal unity taxation system (Organschaft) was not amended by the 2009 Accounting Law Modernization Act (BilMoG) by which the reverse authority of tax accounting in regard to financial accounting was abolished, the German coalition government presented to the national parliament in February 2012 a paper entitled \"12 points to further modernize and simplify the taxation of businesses\", in which the main message was that the Organschaft should be replaced as of 2016 with a new modernized one. In this paper, I attempt to clarify the background and the reason why the Organschaft was not amended by the BilMoG and why in early 2012 it was announced that it would be replaced with a new modernized one as of 2016.","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11394617","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":"大阪産業大学経営学部経営学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-10-01"}],"displaytype":"detail","filename":"KJ00008248261.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://osu.repo.nii.ac.jp/record/310/files/KJ00008248261.pdf"},"version_id":"554b003b-525e-4b37-8a44-671305b653cb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"結合組織体課税制度","subitem_subject_scheme":"Other"},{"subitem_subject":"連結納税","subitem_subject_scheme":"Other"},{"subitem_subject":"会計基準近代化法","subitem_subject_scheme":"Other"},{"subitem_subject":"基準性の原則","subitem_subject_scheme":"Other"},{"subitem_subject":"逆基準性","subitem_subject_scheme":"Other"},{"subitem_subject":"共通連結法人税課税標準","subitem_subject_scheme":"Other"},{"subitem_subject":"German Fiscal Unity Taxation System (Organschaft)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Consolidation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"German Accounting Law Modernization Act (BilMoG)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Authoritative Principle (Massgeblichkeitsprinzip)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Reverse Authority (umgekehrte Massgeblichkeit)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Common Consolidated Corporate Tax Base (CCCTB)","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":"ドイツ結合組織体課税制度改訂への決意表明の背景","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ結合組織体課税制度改訂への決意表明の背景"},{"subitem_title":"Background of the Declaration to Modernize the German Fiscal Unity Taxation System (Organschaft)","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["367"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-10-01"},"publish_date":"2012-10-01","publish_status":"0","recid":"310","relation_version_is_last":true,"title":["ドイツ結合組織体課税制度改訂への決意表明の背景"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T13:34:27.049071+00:00"}