{"created":"2023-06-23T12:20:59.329515+00:00","id":12451,"links":{},"metadata":{"_buckets":{"deposit":"4c9487ec-4be5-4c18-88f8-8b3686abf8c2"},"_deposit":{"created_by":19,"id":"12451","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"12451"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00012451","sets":["64:159"]},"author_link":["15596"],"item_10_creator_30":{"attribute_name":"教員氏名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"後藤, 宏行"}],"nameIdentifiers":[{"nameIdentifier":"15596","nameIdentifierScheme":"WEKO"}]}]},"item_10_date_36":{"attribute_name":"発行又は発表の年月","attribute_value_mlt":[{"subitem_date_issued_datetime":"2020-03"}]},"item_10_textarea_29":{"attribute_name":"業績分類","attribute_value_mlt":[{"subitem_textarea_value":"記要論文"}]},"item_10_textarea_31":{"attribute_name":"発行、発表雑誌等、又は発表学会等の名称","attribute_value_mlt":[{"subitem_textarea_value":"朝日大学"}]},"item_10_textarea_32":{"attribute_name":"巻","attribute_value_mlt":[{"subitem_textarea_value":"34"}]},"item_10_textarea_34":{"attribute_name":"掲載ページ","attribute_value_mlt":[{"subitem_textarea_value":"87-118"}]},"item_10_textarea_35":{"attribute_name":"単著、共著の別","attribute_value_mlt":[{"subitem_textarea_value":"単訳・共著"}]},"item_10_textarea_42":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_textarea_value":"従業員利益分配制度(EPSP)の概念については所得税法の第144項で焦点を合わせている.先に述べたように,本書で論じられた全ての利益分配制度が従業員に関わりを持つので,この用語は混乱を招くことがある.EPSPの構想に関わる問題の多くは据置型利益分配制度(DPSP)に関する問題と殆ど同一である(Ⅸを参照)が,その論じ方多くの場合,かなり異なっている.このような問題とは,成員資格,受給権付与,喪失,引出し,投資政策,従業員ための投資選択権,投資資金の事務管理,雇用主負担金,従業員醵出金,この制度から積立金を引出す方法,退社時,制度の設置である."}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"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":"other","resourceuri":"http://purl.org/coar/resource_type/c_1843"}]},"item_title":"David E.Tyson著『カナダ企業の利益分配制度-実際に機能する制度の構想と実施のための包括的指針』1996年刊行(No.3)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"David E.Tyson著『カナダ企業の利益分配制度-実際に機能する制度の構想と実施のための包括的指針』1996年刊行(No.3)"}]},"item_type_id":"10","owner":"19","path":["159"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-06-17"},"publish_date":"2020-06-17","publish_status":"0","recid":"12451","relation_version_is_last":true,"title":["David E.Tyson著『カナダ企業の利益分配制度-実際に機能する制度の構想と実施のための包括的指針』1996年刊行(No.3)"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-06-23T13:04:18.274700+00:00"}