{"created":"2023-05-15T16:33:06.039897+00:00","id":5202,"links":{},"metadata":{"_buckets":{"deposit":"abea0a35-8455-4802-a1fb-f83cd836746a"},"_deposit":{"created_by":2,"id":"5202","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"5202"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00005202","sets":["82:87:275:322"]},"author_link":["21667","21668"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Corporation Tax Considerations in Response to the Introduction of IFRS in Japan"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"24","bibliographicPageStart":"1","bibliographicVolumeNumber":"55","bibliographic_titles":[{"bibliographic_title":"東南アジア研究年報"},{"bibliographic_title":"Annual Review of Southeast Asian Studies","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"On June 20，2013，the Business Accounting Council (BAC) of the Japanese Financial Services Agency (FSA) issued a report on the use of international financial reporting standards (IFRS) in Japan. The report reiterates Japan's commitment to the goal of a single set of high quality global accounting standards. Pursuant to this report, it becomes necessary to consider a situation in which the number of IFRS adopters will increase. Specifically, it is necessary to examine the impact of IFRS adoption as regards corporation tax, and to consider how the Japanese Corporation Tax Law could respond to the changing scenario.","subitem_description_type":"Abstract"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"東南アジア研究年報, 55, pp.1-24; 2014","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"21668","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Sasagawa, Atsushi"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学部 東南アジア研究所"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00166496","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"05471443","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"1"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"The Research Institute of Southeast Asia, Faculty of Economics, Nagasaki University"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"笹川, 篤史"}],"nameIdentifiers":[{"nameIdentifier":"21667","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-21"}],"displaytype":"detail","filename":"toasia55_1.pdf","filesize":[{"value":"100.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"toasia55_1.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/5202/files/toasia55_1.pdf"},"version_id":"cf6ef391-69a0-4935-a530-5256b372dcab"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate tax","subitem_subject_scheme":"Other"},{"subitem_subject":"intangible assets","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"国際財務報告基準","subitem_subject_scheme":"Other"},{"subitem_subject":"逆基準性","subitem_subject_scheme":"Other"},{"subitem_subject":"無形資産","subitem_subject_scheme":"Other"},{"subitem_subject":"開発費","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":"IFRS導入に伴う法人税法上の対応に関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRS導入に伴う法人税法上の対応に関する考察"}]},"item_type_id":"3","owner":"2","path":["322"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-04-11"},"publish_date":"2014-04-11","publish_status":"0","recid":"5202","relation_version_is_last":true,"title":["IFRS導入に伴う法人税法上の対応に関する考察"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-16T03:10:19.395891+00:00"}