{"created":"2023-05-15T12:18:33.288189+00:00","id":8509,"links":{},"metadata":{"_buckets":{"deposit":"dfbd7d4b-e4ff-4112-8aa4-f25bdbb8de5c"},"_deposit":{"created_by":1,"id":"8509","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8509"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008509","sets":["528:933:953:1262"]},"author_link":["16908","16909"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"R&D Tax Credit and Productivity"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-09-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"178","bibliographicPageStart":"153","bibliographicVolumeNumber":"62","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、わが国の中小企業約1,200社のデータを用いて、中小企業技術基盤強化税制が中小企業の生産性に及ぼす影響を実証的に検討した。実証分析の結果、優遇税制には中小企業の生産性を高める効果があることが示された。とりわけ、優遇税制の効果は、企業年齢の高い企業、成長性の低い企業、または、R&D集約的でない企業に対して顕著であることが確認された。これらの結果は、中小企業技術基盤強化税制が中小企業の生産性向上に一定の貢献をしていることを示唆している。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16909","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；09-50"}]}]},"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":"16908","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":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100-20120910-02.pdf","filesize":[{"value":"8.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20120910-02.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8509/files/KU-1100-20120910-02.pdf"},"version_id":"e692eb7f-0b15-458c-adf0-e0eb52c2dd8b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業技術基盤強化税制","subitem_subject_scheme":"Other"},{"subitem_subject":"R&D","subitem_subject_scheme":"Other"},{"subitem_subject":"生産性","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学経済論集","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":"研究開発優遇税制と生産性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"研究開発優遇税制と生産性"}]},"item_type_id":"10","owner":"1","path":["1262"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-03-10"},"publish_date":"2016-03-10","publish_status":"0","recid":"8509","relation_version_is_last":true,"title":["研究開発優遇税制と生産性"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T14:48:03.428953+00:00"}