{"_buckets": {"deposit": "1c57aaf5-5139-4c22-9e5b-e8702fe57121"}, "_deposit": {"id": "7426", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7426"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007426", "sets": ["456", "779"]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2014-03", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "57", "bibliographicPageStart": "35", "bibliographicVolumeNumber": "58", "bibliographic_titles": [{"bibliographic_title": "現代社会文化研究"}, {"bibliographic_title": "現代社会文化研究", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "近年急速に増大した電子商取引は、租税法の分野にも変革を迫っている。その一つが、国際的な電子商取引に対する消費税課税の問題である。従来の取引形態では商品を海外から輸入する際には商社などが通関時に消費税を支払い、買主への販売価格に上乗せする形で消費税が課税されていたが、消費者が電子商取引により海外から直接商品を購入した場合には、この仕組みが事実上機能しない。このことは、インターネット回線を使ってダウンロードする形で購入する場合に特に顕著である。その結果、現在、消費税が海外からの商品購入には課税されず、国内からの商品購入には課される状態になっており、課税の公平や中立の観点から問題である。本論文は、この問題への対処法について、欧州の付加価値税におけるDistant Selling（遠隔地販売制度）や米国の州間販売取引におけるSales Tax（小売税）制度等を参考に、考察したものである。", "subitem_description_type": "Abstract"}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学大学院現代社会文化研究科"}]}, "item_7_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN1046766X", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13458485", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "Kham, Tipmart"}], "nameIdentifiers": [{"nameIdentifier": "55855", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "58_35-57.pdf", "filesize": [{"value": "581.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 581500.0, "url": {"label": "58_35-57.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7426/files/58_35-57.pdf"}, "version_id": "48470756-5c58-4e15-be45-a5c29fea553c"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "Consumption Tax", "subitem_subject_scheme": "Other"}, {"subitem_subject": "E-commerce", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Japan", "subitem_subject_scheme": "Other"}, {"subitem_subject": "EU", "subitem_subject_scheme": "Other"}, {"subitem_subject": "U.S.", "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": "Consumption Tax on E-Commerce Transaction", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "Consumption Tax on E-Commerce Transaction"}, {"subitem_title": "Consumption Tax on E-Commerce Transaction", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "779"], "permalink_uri": "http://hdl.handle.net/10191/26792", "pubdate": {"attribute_name": "公開日", "attribute_value": "2014-04-07"}, "publish_date": "2014-04-07", "publish_status": "0", "recid": "7426", "relation": {}, "relation_version_is_last": true, "title": ["Consumption Tax on E-Commerce Transaction"], "weko_shared_id": null}