{"created":"2023-07-25T07:55:52.661213+00:00","id":2825,"links":{},"metadata":{"_buckets":{"deposit":"38d204ea-204b-4db2-8233-dc7e794df51a"},"_deposit":{"created_by":1,"id":"2825","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2825"},"status":"published"},"_oai":{"id":"oai:rissho.repo.nii.ac.jp:00002825","sets":["11:175:176:184"]},"author_link":["2922","2923"],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"83","bibliographicPageStart":"71","bibliographicVolumeNumber":"66","bibliographic_titles":[{"bibliographic_title":"経済学季報"}]}]},"item_4_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿の目的は，同族的な企業ほどストックベースの内部留保を保有する傾向が強いことを明らかにしたうえで，留保金課税の観点から政策提言することにある．\n本稿では，「役員の持株比率が高い同族的な企業ほどストックベースの内部留保を保有している」という仮説を企業財務のパネルデータを用いて検証を行った．その結果，ストックベースの内部留保率に対して，役員の持株比率が正の変動要因になることが明らかとなり，本仮説は支持された．これらの検証結果より，同族経営者は会社組織を利用した方法でその利益を享受し，利益分配において他の株主に不利益を与えている可能性を示唆できる．\n以上のことから，本稿では節税目的や会社組織を利用した利益享受のため内部留保を蓄積している同族会社に対して，留保金課税を強化することを提案する．留保金課税の強化により，同族会社の役員や利害関係者が会社内に実質的な個人資産として利益を蓄えることを抑制することができる．また，留保金課税により個人企業と同族会社との税負担の公平性を確保することも可能となる．","subitem_description_type":"Abstract"}]},"item_4_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"立正大学経済学会"}]},"item_4_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02883457","subitem_source_identifier_type":"ISSN"}]},"item_4_version_type_18":{"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":"川口, 真一"}],"nameIdentifiers":[{"nameIdentifier":"2922","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kawaguchi, Shinichi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2923","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":"2019-11-07"}],"displaytype":"detail","filename":"[071-083].pdf","filesize":[{"value":"783.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"[071-083].pdf","url":"https://rissho.repo.nii.ac.jp/record/2825/files/[071-083].pdf"},"version_id":"3cb0eba4-4c57-4f63-ac52-359c470e1693"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"内部留保","subitem_subject_scheme":"Other"},{"subitem_subject":"同族会社","subitem_subject_scheme":"Other"},{"subitem_subject":"留保金課税","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":"内部留保に関する検証　―同族会社における留保金課税の観点から―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"内部留保に関する検証　―同族会社における留保金課税の観点から―"}]},"item_type_id":"4","owner":"1","path":["184"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-05-30"},"publish_date":"2017-05-30","publish_status":"0","recid":"2825","relation_version_is_last":true,"title":["内部留保に関する検証　―同族会社における留保金課税の観点から―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T13:31:45.732494+00:00"}