{"_buckets": {"deposit": "c618e233-bfc4-4807-8e54-64141cdd80e4"}, "_deposit": {"id": "24824", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "24824"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00024824", "sets": ["2040"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Income Category of Directors\u0027 Remuneration of Family Corporations : From Relationship with Small and Medium-sized Corporate Taxation"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2017-09-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "13", "bibliographicPageStart": "1", "bibliographicVolumeNumber": "65", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "In Japan, about 70% of corporations are deficit corporations where no corporate tax is imposed. For example, in a family corporation where the president holds all of its shares, he or she is in a position to be able to determine his/her own remuneration at a level that avoids corporate taxation. Moreover, since the income category of directors\u0027 remuneration is employment income, he/she can receive employment income deduction and he/she can receive double deduction in addition to corporate income tax deduction. However, it is difficult to deny employment income relevance of directors\u0027 remuneration. The conclusion is not changed even if a pass-through taxation to a corporation is introduced. Rather, it is important to review employment income deduction. I believe that pass-through taxation has significance only as a means of securing the trust of the corporate tax system.", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "URI", "subitem_identifier_uri": "http://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol65"}, {"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/27044"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.65.2.1", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学大学院経済学研究科"}]}, "item_9_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN（print）", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "西, 聡"}], "nameIdentifiers": [{"nameIdentifier": "73821", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "NISHI, Akira"}], "nameIdentifiers": [{"nameIdentifier": "73822", "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": "2018-02-22"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "nishi_akira.pdf", "filesize": [{"value": "1.8 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1800000.0, "url": {"label": "nishi_akira.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/24824/files/nishi_akira.pdf"}, "version_id": "8f82d241-c4fc-4a73-811c-2f4bff071046"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "Perfectly-Controlled Company", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Perfectly Controlling Shareholder", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Income Category", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Employment Income Deduction", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Pass-through Taxation", "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": "同族会社の役員給与の所得区分について : 中小法人課税との関係から", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "同族会社の役員給与の所得区分について : 中小法人課税との関係から"}]}, "item_type_id": "9", "owner": "1", "path": ["2040"], "permalink_uri": "https://doi.org/10.18999/ecos.65.2.1", "pubdate": {"attribute_name": "公開日", "attribute_value": "2017-10-19"}, "publish_date": "2017-10-19", "publish_status": "0", "recid": "24824", "relation": {}, "relation_version_is_last": true, "title": ["同族会社の役員給与の所得区分について : 中小法人課税との関係から"], "weko_shared_id": null}