{"created":"2023-07-25T10:08:47.332170+00:00","id":228,"links":{},"metadata":{"_buckets":{"deposit":"4db5ce56-1fb5-4f1f-97f9-c44bd5565c4d"},"_deposit":{"created_by":5,"id":"228","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"228"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000228","sets":["7:15"]},"author_link":["219","218"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-08-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"77","bibliographicPageStart":"34","bibliographicVolumeNumber":"12","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2013, vol.12, no.1, p.34-77"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2013, vol.12, no.1, p.34-77","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文は、第2次世界大戦後のアメリカの機械設備リースの変遷を記述して、その特徴、スキーム、および経済的意義を考察して、連邦税制との関連性やリース会計基準との関連性について分析する。 第2次世界大戦後の第2次産業の発展や民間部門の活発な経済活動は、従来までの商業銀行や投資信託等による金融手段に加えて、リース金融を大いに発展させたが、その基底には、アメリカ政府が行った需要創出・輸出振興策、金融部門の規制緩和、税制改革および優遇措置、および商業銀行、専業リース会社等のリース・スキームの開発があった。それらの政治・経済活動の展開に伴って、リースは連邦所得税の整備やルール設定や修正の大きな焦点となってきたことを、具体的なスキームの観点も交えて歴史的な変遷に明らかにする。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"上武大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110009604977","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-6653 1884-7293","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石井, 明"},{"creatorName":"イシイ, アキラ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"218","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ISHII, Akira","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"219","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":"2023-02-04"}],"displaytype":"detail","filename":"729-12(1)-034.pdf","filesize":[{"value":"550.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"729-12(1)-034","url":"https://jobu.repo.nii.ac.jp/record/228/files/729-12(1)-034.pdf"},"version_id":"e6781091-b7e9-4aeb-8542-cc23f120de64"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"セール・リースバック","subitem_subject_scheme":"Other"},{"subitem_subject":"告示F","subitem_subject_scheme":"Other"},{"subitem_subject":"販売型機械設備リース","subitem_subject_scheme":"Other"},{"subitem_subject":"投資税額控除制度(ITC)","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却制度","subitem_subject_scheme":"Other"},{"subitem_subject":"レバレッジド・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"レバレッジド割賦販売リース","subitem_subject_scheme":"Other"},{"subitem_subject":"セーフ・ハーバー・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"ピックル・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"ダブルリップ・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"シンセティック・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"TRACリース","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":"20世紀後半期におけるアメリカ機械設備リースおよび関連税務規定の変遷 : その進展および税務の観点からの分析的記述","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"20世紀後半期におけるアメリカ機械設備リースおよび関連税務規定の変遷 : その進展および税務の観点からの分析的記述"},{"subitem_title":"History on Equipment Leasing and the Related U.S. Income Tax rules in the latter half part of the Twentieth Century : Its Developments and Analytical Descriptions from the Tax Point of View","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["15"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-04"},"publish_date":"2023-02-04","publish_status":"0","recid":"228","relation_version_is_last":true,"title":["20世紀後半期におけるアメリカ機械設備リースおよび関連税務規定の変遷 : その進展および税務の観点からの分析的記述"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:12:40.221810+00:00"}