{"created":"2022-04-21T05:13:24.590308+00:00","id":2000413,"links":{},"metadata":{"_buckets":{"deposit":"3d0c9d1d-fe28-412e-ac89-a9d289d17f6b"},"_deposit":{"id":"2000413","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2000413"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:02000413","sets":["1746:1747:1748:1650517280067","453:456"]},"author_link":[],"item_1627361970403":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"77","bibliographicPageStart":"42","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"創生ジャーナルHuman and Society","bibliographic_titleLang":"ja"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では，令和5(2023)年10月1日から導入が予定されている適格請求書等保存方式(以下「インボイス制度」という)によって，個人事業者の各層・各区分においてどのような影響が出るのかを探るため，個人事業者に対する実態調査(ネットリサーチ)を実施し，その分析結果を基に各層・各区分の特徴や傾向を示すとともに，特に小規模零細の個人事業者の問題を抽出するため，例えば，本人だけで事業を営んでいる者(以下「一人事業者」という)等に焦点を当て，会計・税務申告の状況，改正電子帳簿保存法への対応状況，消費税の転嫁状況等の観点を踏まえて考察し，小規模零細の個人事業者にも配慮した消費税の特例措置の必要性について示唆した。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学キャリア創生研究会","subitem_publisher_language":"ja"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2434-2831","subitem_source_identifier_type":"EISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"藤巻, 一男","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2022-04-21"}],"displaytype":"detail","filename":"5_42-77.pdf","filesize":[{"value":"6.12MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://niigata-u.repo.nii.ac.jp/record/2000413/files/5_42-77.pdf"},"version_id":"0b4ba8c0-14a0-482a-9456-c0aa5b48a57f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"個人事業者","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"適格請求書等保存方式","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"インボイス制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"免税事業者","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"転嫁","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":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"《論文》個人事業者における消費税等の実務の状況とその問題点 : インボイス制度の導入を視野に入れて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"《論文》個人事業者における消費税等の実務の状況とその問題点 : インボイス制度の導入を視野に入れて","subitem_title_language":"ja"}]},"item_type_id":"7","owner":"1","path":["456","1650517280067"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-04-21"},"publish_date":"2022-04-21","publish_status":"0","recid":"2000413","relation_version_is_last":true,"title":["《論文》個人事業者における消費税等の実務の状況とその問題点 : インボイス制度の導入を視野に入れて"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2022-12-15T04:35:49.664326+00:00"}