@article{oai:osu.repo.nii.ac.jp:00000797,
 author = {細木, 宏和 and ホソキ, ヒロカズ and HOSOKI, Hirokazu},
 issue = {3},
 journal = {大阪産業大学経済論集},
 month = {Jun},
 note = {P(論文), Since transactions involving digital products are borderless in nature, a new problem has recently arisen, to which the consumption tax system based on conventional business transactions cannot fully respond. This research reviews the method of consumption tax collection that handles transnational transactions involving digital products in Japan. The conclusion is that tax collection from transnational B-to-C transactions under the current method is difficult, since such transactions involve complex taxation methods involving more than one country. In addition, the market size of B-to-C transactions is limited and has no significant impact on tax revenues at the present stage. However, in view of the significant progress of the B-to-C transaction market, this may create serious economic irrationality in the future, leading to major international taxation issues. Therefore, it is necessary that Japan keep in step with global deals discussed in the OECD and take measures to maintain consistency in all situations.},
 pages = {391--420},
 title = {デジタル財取引における消費税 : 我が国の課税制度を巡る現状と課題},
 volume = {11},
 year = {2010}
}