{"created":"2023-05-15T12:28:52.905380+00:00","id":22503,"links":{},"metadata":{"_buckets":{"deposit":"b882f4e4-e26f-4715-bbce-d9d0d1f53a67"},"_deposit":{"created_by":10,"id":"22503","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"22503"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00022503","sets":["528:1691:1692:3034"]},"author_link":["50801","39169"],"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"16","bibliographicPageStart":"1","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"Journal of accountancy, economics and law"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"Japan has only three tax treaties with reorganization clauses concerning substantial participations clauses. However, various reorganization clauses are to be found in tax treaties of other countries. This article clarifies current issues of Japanese tax treaty policy for corporate reorganizations and considers a future direction of its policy, mainly based on an internationally well-known prior scholarly work. From this study, it follows that Japanese tax treaty policy for reorganization clauses has two issues: (1) Positioning reorganization clauses as extremely rare clauses; (2) Lack of consideration of various reorganization clauses in tax treaties. In conclusion, this study shows two following findings: (1) Need of good consideration to two issues with reference to the above-mentioned work; (2) Need of additional consideration to two issues from the Japanese tax treaty policy perspective. It is worth noting that this article will be expected to bring not only the trigger of arguments for reorganization clauses in Japanese tax treaties as academic significance, but also the prospective strength of the flows of trade and investment between Japan and the contracting state as social significance.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"50801","nameIdentifierScheme":"WEKO"}],"names":[{"name":"中村, 繁隆"}]}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/00026518","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"School of Accountancy Graduate School of Kansai University"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12196470","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18812457","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":"Nakamura, Shigetaka"}],"nameIdentifiers":[{"nameIdentifier":"39169","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"20581664","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000020581664"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-04-26"}],"displaytype":"detail","filename":"KU-1100-20220300-01.pdf","filesize":[{"value":"764.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20220300-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/22503/files/KU-1100-20220300-01.pdf"},"version_id":"4e2a899b-44d6-437b-9222-7a51a1e7f43f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"reorganization clauses","subitem_subject_scheme":"Other"},{"subitem_subject":"non-discrimination provision","subitem_subject_scheme":"Other"},{"subitem_subject":"global tax neutrality","subitem_subject_scheme":"Other"},{"subitem_subject":"tax privacy","subitem_subject_scheme":"Other"},{"subitem_subject":"digital economy","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":"eng"}]},"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":"Cross-border Corporate Reorganizations and the Tax Treaty Policy : Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Cross-border Corporate Reorganizations and the Tax Treaty Policy : Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties"}]},"item_type_id":"10","owner":"10","path":["3034"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-04-26"},"publish_date":"2022-04-26","publish_status":"0","recid":"22503","relation_version_is_last":true,"title":["Cross-border Corporate Reorganizations and the Tax Treaty Policy : Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T16:22:38.610748+00:00"}