{"id":"https://openalex.org/W7145656139","doi":null,"title":"\u7b2c30\u56de\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0 : \u4f01\u753b\u7d44\u7e54\u518d\u7de8\u6210\u3092\u3081\u3050\u308b\u6cd5\u3068\u7a0e\u5236","display_name":"\u7b2c30\u56de\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0 : \u4f01\u753b\u7d44\u7e54\u518d\u7de8\u6210\u3092\u3081\u3050\u308b\u6cd5\u3068\u7a0e\u5236","publication_year":2002,"publication_date":"2002-12-25","ids":{"openalex":"https://openalex.org/W7145656139"},"language":"ja","primary_location":{"id":"pmh:oai:irdb.nii.ac.jp:01285:0006958154","doi":null,"is_oa":true,"landing_page_url":"https://kansai-u.repo.nii.ac.jp/records/2003431","pdf_url":null,"source":{"id":"https://openalex.org/S7407056385","display_name":"Institutional Repositories DataBase (IRDB)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184597095","host_organization_name":"National Institute of Informatics","host_organization_lineage":["https://openalex.org/I184597095"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u30ce\u30e2\u30b9 = Nomos","raw_type":"departmental bulletin paper"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://kansai-u.repo.nii.ac.jp/records/2003431","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082759686","display_name":"Masashi Yamato","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yamato, Masashi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5064006930","display_name":"\u5fe0\u6052 \u6c34\u91ce","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mizuno, Tadatsune","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5132299075","display_name":"Masao Kishida","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kishida, Masao","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5132164049","display_name":"Tetsuya Watanabe","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Watanabe, Tetsuya","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5131508133","display_name":"Tadashi Murai","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Murai, Tadashi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"13","issue":null,"first_page":"33","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5679000020027161,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5679000020027161,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.25679999589920044,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13138","display_name":"Legal and Constitutional Studies","score":0.028699999675154686,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/legal-framework","display_name":"legal framework","score":0.38199999928474426},{"id":"https://openalex.org/keywords/tax-system","display_name":"tax system","score":0.8190000057220459},{"id":"https://openalex.org/keywords/public-administration-reform","display_name":"public administration reform","score":0.4259999990463257},{"id":"https://openalex.org/keywords/local-government-planning","display_name":"local government planning","score":0.34700000286102295}],"concepts":[],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:irdb.nii.ac.jp:01285:0006958154","doi":null,"is_oa":true,"landing_page_url":"https://kansai-u.repo.nii.ac.jp/records/2003431","pdf_url":null,"source":{"id":"https://openalex.org/S7407056385","display_name":"Institutional Repositories DataBase (IRDB)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184597095","host_organization_name":"National Institute of Informatics","host_organization_lineage":["https://openalex.org/I184597095"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u30ce\u30e2\u30b9 = Nomos","raw_type":"departmental bulletin paper"}],"best_oa_location":{"id":"pmh:oai:irdb.nii.ac.jp:01285:0006958154","doi":null,"is_oa":true,"landing_page_url":"https://kansai-u.repo.nii.ac.jp/records/2003431","pdf_url":null,"source":{"id":"https://openalex.org/S7407056385","display_name":"Institutional Repositories DataBase (IRDB)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184597095","host_organization_name":"National Institute of Informatics","host_organization_lineage":["https://openalex.org/I184597095"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u30ce\u30e2\u30b9 = Nomos","raw_type":"departmental bulletin paper"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7208604346","https://openalex.org/W7207613631","https://openalex.org/W7163042137","https://openalex.org/W7208322782","https://openalex.org/W7143742433","https://openalex.org/W7145591621","https://openalex.org/W7208463429","https://openalex.org/W7145554577","https://openalex.org/W7145510960","https://openalex.org/W7208497231"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2026-04-01T00:00:00"}