{"created":"2023-06-20T13:02:30.913027+00:00","id":797,"links":{},"metadata":{"_buckets":{"deposit":"fa3e5fa0-ec51-4140-a955-517d32c459ec"},"_deposit":{"created_by":3,"id":"797","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"797"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00000797","sets":["19:126:124"]},"author_link":["1250","1249","1251"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-06","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"420","bibliographicPageStart":"391","bibliographicVolumeNumber":"11","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":[{}]}]},"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":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"HOSOKI, Hirokazu","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":"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.","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":"2010-06-01"}],"displaytype":"detail","filename":"KJ00006410841.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://osu.repo.nii.ac.jp/record/797/files/KJ00006410841.pdf"},"version_id":"bbfa8b25-04cd-49a3-aa6c-34c8c84c32cd"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"デジタル財","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"越境取引","subitem_subject_scheme":"Other"},{"subitem_subject":"企業-消費者間","subitem_subject_scheme":"Other"},{"subitem_subject":"日本","subitem_subject_scheme":"Other"},{"subitem_subject":"経済協力開発機構","subitem_subject_scheme":"Other"},{"subitem_subject":"Digital Products","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Consumption Tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Cross-Border Transactions","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Business to Consumer","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Japan","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Organization for Economic Co-operation and Development","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":"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","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_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"},{"subitem_title":"Consumption Taxes in Transactions Involving Digital Products : Present Situation and Issues with Tax System in Japan","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["124"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-06-01"},"publish_date":"2010-06-01","publish_status":"0","recid":"797","relation_version_is_last":true,"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"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T13:43:02.370568+00:00"}