{"created":"2023-05-15T09:55:20.330164+00:00","id":1071,"links":{},"metadata":{"_buckets":{"deposit":"5e5b1aff-5c3b-47a4-be07-d93201d8a10f"},"_deposit":{"created_by":16,"id":"1071","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1071"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001071","sets":["1:177:156"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-07-27","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"40","bibliographicPageEnd":"19","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Chiba-Keizai ronso","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"item_2_description_10","attribute_value_mlt":[{"subitem_description":"会社法制定後、利益の配当から剰余金の配当に名称が変わり、そこには利益の配当はもちろんのこと、その他資本剰余金の払戻し、自己株式の取得も含まれる。会社法上、自己株式の取得は、株主に金銭等を交付して行うため剰余金の分配として整理されている。法人税法上、自己株式の取得により交付した金銭等の額の合計額が取得資本金額を超える場合におけるその超える部分の金額は、株主にとってはみなし配当となる。法人税を課税した後の利益積立金を原資として配当するのであれば受取配当等の益金不算入等の制度を利用することは何ら差し支えないが、まだ法人税が課税されていない資産の含み益の部分までも受取配当等の益金不算入等の対象とすることには問題があるので、みなし配当は利益積立金の範囲以内にとどめるべきである。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_source_id_1":{"attribute_name":"item_2_source_id_1","attribute_value_mlt":[{"subitem_source_identifier":"AN10124437","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"item_2_source_id_20","attribute_value_mlt":[{"subitem_source_identifier":"0915972X","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"千葉経済大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"黒田, 宣夫","creatorNameLang":"ja"},{"creatorName":"クロダ, ノブオ","creatorNameLang":"ja-Kana"},{"creatorName":"Kuroda, Nobuo","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-15"}],"displaytype":"detail","filename":"KJ00005549660.pdf","filesize":[{"value":"528.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005549660.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1071/files/KJ00005549660.pdf"},"version_id":"07bd05b6-0173-4968-b2e5-cbad4e3f244c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"資本剰余金","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"利益剰余金","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"剰余金の配当","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資本の払戻し","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"みなし配当","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"自己株式","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"会社法上の剰余金の配当と法人税法上のみなし配当について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会社法上の剰余金の配当と法人税法上のみなし配当について","subitem_title_language":"ja"},{"subitem_title":"Dividend of Corporate Law and Deemed Dividend of Corporation Tax Law","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["156"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1071","relation_version_is_last":true,"title":["会社法上の剰余金の配当と法人税法上のみなし配当について"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-28T06:20:10.375305+00:00"}