{"created":"2023-06-23T12:32:33.190656+00:00","id":509,"links":{},"metadata":{"_buckets":{"deposit":"321f02fe-797a-429f-99e9-1a735c9af0c0"},"_deposit":{"created_by":3,"id":"509","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"509"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00000509","sets":["1:161"]},"author_link":["3299"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第1号","bibliographicPageEnd":"118","bibliographicPageStart":"107","bibliographicVolumeNumber":"第24巻","bibliographic_titles":[{"bibliographic_title":"聖学院大学論叢"},{"bibliographic_title":"The Journal of Seigakuin University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"I will deal with the problem of Transfer Pricing Taxation between Japan and China in this paper. However, this is not merely a problem of Japan and China, but also a serious one for the world, because there is no effective measure for solving this problem apart from an Advance Pricing Agreement, that is to say, an APA when a enterprise is confronted with double taxation or is currently involved in troubles. Therefore, I would like to share my views with you on this issue. A new organ or an expert committee should be established as an international system to deal with this problem as soon as possible.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00000503","subitem_identifier_reg_type":"JaLC"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-2539","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石部, 公男"},{"creatorName":"イシベ, キミオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3299","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":"2017-09-12"}],"displaytype":"detail","filename":"2822.pdf","filesize":[{"value":"890.0 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"石部公男_中国経済の進展と移転価格税制への取り組み_聖学院大学論叢24-1.pdf","url":"https://serve.repo.nii.ac.jp/record/509/files/2822.pdf"},"version_id":"1bc21615-c323-45bd-9791-10dc8ec9c097"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中国","subitem_subject_scheme":"Other"},{"subitem_subject":"移転価格税制","subitem_subject_scheme":"Other"},{"subitem_subject":"APA","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"OECD","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"TPT","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":"中国経済の進展と移転価格税制への取り組み","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国経済の進展と移転価格税制への取り組み"},{"subitem_title":"Transfer Pricing Taxation and A New Organization: Especially through Problems of Japan and China","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["161"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-12"},"publish_date":"2017-09-12","publish_status":"0","recid":"509","relation_version_is_last":true,"title":["中国経済の進展と移転価格税制への取り組み"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-23T13:13:25.430940+00:00"}