{"created":"2023-05-15T12:23:04.884747+00:00","id":14634,"links":{},"metadata":{"_buckets":{"deposit":"e679ece8-5104-4eaf-84dc-b7a81c458a1e"},"_deposit":{"created_by":10,"id":"14634","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"14634"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00014634","sets":["528:933:953:1946"]},"author_link":["36682","12596"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Taxation for large firms' R&D in Japan: 1990-2017"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2-3","bibliographicPageEnd":"164","bibliographicPageStart":"115","bibliographicVolumeNumber":"69","bibliographic_titles":[{"bibliographic_title":"關西大學經済論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"本稿では、わが国の大企業約1680社における28年間 (1990－2017年度) のパネルデータを用いて、研究開発優遇税制の実効税率を推計した。実証分析の結果、次の三点が明らかになった。第一に、実効税率は、増加ベースの下では非常に低い水準に留まっていたが、支出ベースに転換した2003年度以降は法定税率に近い水準にまで上昇した。第二に、観測期間を通じて、非製造業の実効税率が製造業のそれよりも高かった。しかし、支出ベースへの移行は、製造業、とりわけ化学、医薬品などの研究開発集約的産業の実効税率を大きく上昇させた。第三に、反事実的な考察を通じて、法定税率の切り上げや控除限度額の拡大は実効税率を上昇させることが、反対に、法定税率の切り下げや控除限度額の縮小、繰越税額控除制度の廃止は実効税率を低下させることがわかった。ただし、実効税率の変化の大きさは施策によって異なり、法定税率の変更は、控除限度額や繰越税額控除制度の変更に比べると、実効税率の水準に大きな影響をもたらすことがわかった。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"36682","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Koga, Tadahisa"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大学經済學會"}]},"item_10_relation_43":{"attribute_name":"シリーズ","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号 ; 02-42 ; 09-13 ; 13-15"}]}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00046869","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04497554","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"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":"古賀, 款久"}],"nameIdentifiers":[{"nameIdentifier":"12596","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"50344073","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000050344073"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-12-19"}],"displaytype":"detail","filename":"KU-1100-20191220-02.pdf","filesize":[{"value":"2.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20191220-02.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/14634/files/KU-1100-20191220-02.pdf"},"version_id":"3410ab9b-9675-4680-a22c-af8ab4edd3da"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"R&D","subitem_subject_scheme":"Other"},{"subitem_subject":"税額控除制度","subitem_subject_scheme":"Other"},{"subitem_subject":"実効税率","subitem_subject_scheme":"Other"},{"subitem_subject":"2003年度税制改正","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"研究開発税制における実効税率の推移 : 1990－2017年度","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"研究開発税制における実効税率の推移 : 1990－2017年度"}]},"item_type_id":"10","owner":"10","path":["1946"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-12-20"},"publish_date":"2019-12-20","publish_status":"0","recid":"14634","relation_version_is_last":true,"title":["研究開発税制における実効税率の推移 : 1990－2017年度"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-17T02:33:00.060379+00:00"}