{"created":"2023-05-15T09:48:36.599430+00:00","id":492,"links":{},"metadata":{"_buckets":{"deposit":"0187723f-5f7c-4256-80f1-92efa8b98264"},"_deposit":{"created_by":13,"id":"492","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"492"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:00000492","sets":["6","6:68"]},"author_link":["661"],"control_number":"492","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"12","bibliographicPageEnd":"44","bibliographicPageStart":"33","bibliographicVolumeNumber":"23","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information 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における国別報告書開示指令案、わが国における税務に関するコーポレートガバナンスなど、企業の税務情報に関する国内外の取組等が進展しており、企業経営における税務情報（開示）の重要性は高まりつつある。本来、税務情報は納税者である企業と税務当局の間でのみ取り交わされるものであり、今日の潮流は企業経営に新たな一石を投じている。本稿では、コーポレートガバナンスの議論を梃子として、税務情報へのアクセスや開示に関する国際的な動向等を整理検討しつつ、今日の企業経営における示唆を得るべく、若干の方向性を示した。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1729230278053":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open 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