{"created":"2023-05-15T12:18:42.841042+00:00","id":8724,"links":{},"metadata":{"_buckets":{"deposit":"1cdec0bc-7d10-46c7-b908-ee35199d2f25"},"_deposit":{"created_by":1,"id":"8724","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8724"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008724","sets":["528:1287:1288:1291"]},"author_link":["17773","17282"],"control_number":"8724","item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"53","bibliographicPageStart":"23","bibliographicVolumeNumber":"8","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"The author who has been engaged in merger and business transfer of many companies including the companies listed on the First Section of the Tokyo Stock Exchange, specifically discuss on exchange of stocks and stock transfer in merger and acquisition or merger-like actions, using the recent cases as reference materials. Even for organizational restructuring of a domestic corporation, it is necessary to take into consideration the influence of tax laws of foreign countries, as there is the so-called triangle relationship among the Commercial Law (Company Law), the accounting standards based on the Securities Exchange Law and the Tax Law, plus the U.S. financial accounting standards and other international accounting standards which must be given a due consideration because of increasing numbers of foreign stock holders in Japan.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"17282","nameIdentifierScheme":"WEKO"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of Commerce, Kansai University"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11662421","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13448455","subitem_source_identifier_type":"PISSN"}]},"item_10_text_35":{"attribute_name":"出版者（他言語）","attribute_value_mlt":[{"subitem_text_value":"関西大学商学部"}]},"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":"Okura, Yujiro","creatorNameLang":"en"},{"creatorName":"大倉, 雄次郎","creatorNameLang":"ja"}],"familyNames":[{"familyName":"大倉","familyNameLang":"ja"},{"familyName":"Okura","familyNameLang":"en"}],"givenNames":[{"givenName":"雄次郎","givenNameLang":"ja"},{"givenName":"Yujiro","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"17773","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"40284781","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000040284781"}]}]},"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-1100RB-20060300-02.pdf","filesize":[{"value":"2.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100RB-20060300-02.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8724/files/KU-1100RB-20060300-02.pdf"},"version_id":"cfb174b6-3f88-4fbf-bc57-528371bce9c6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate restructuring","subitem_subject_scheme":"Other"},{"subitem_subject":"purchase method","subitem_subject_scheme":"Other"},{"subitem_subject":"pooling-of-interests method acquisition business entity","subitem_subject_scheme":"Other"},{"subitem_subject":"business combination","subitem_subject_scheme":"Other"},{"subitem_subject":"merged corporate body","subitem_subject_scheme":"Other"},{"subitem_subject":"enterprise engaged in combination","subitem_subject_scheme":"Other"},{"subitem_subject":"carry-over deficits","subitem_subject_scheme":"Other"},{"subitem_subject":"goodwill","subitem_subject_scheme":"Other"},{"subitem_subject":"U.S federal taxation","subitem_subject_scheme":"Other"},{"subitem_subject":"transfer of stock","subitem_subject_scheme":"Other"},{"subitem_subject":"M&A","subitem_subject_scheme":"Other"},{"subitem_subject":"reorganization","subitem_subject_scheme":"Other"},{"subitem_subject":"deferred tax","subitem_subject_scheme":"Other"},{"subitem_subject":"exchange of voting stocks","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":"A Study on the Relationship of accounting with taxation in merger, etc.: Using recent cases as reference topics","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"A Study on the Relationship of accounting with taxation in merger, etc.: Using recent cases as reference topics","subitem_title_language":"en"}]},"item_type_id":"10","owner":"1","path":["1291"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-02-08"},"publish_date":"2018-02-08","publish_status":"0","recid":"8724","relation_version_is_last":true,"title":["A Study on the Relationship of accounting with taxation in merger, etc.: Using recent cases as reference topics"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2024-05-23T02:51:45.420968+00:00"}