,

Size: px
Start display at page:

Download ","

Transcription

1 JOC

2 ,

3 , HP

4

5

6 pp

7 NPO pp

8 , Internal Revenue Service 2012 Publication 547, Casualties, Disasters, and Thefts 2012 Returns, pp.

9 p. 722 p. 767 p. 13 p. 1 p. 662 p. 662 p. 241 pp

10 p. 27

11

12 NPO. Ways and Means Committee, p. 9

13 IRS Scholarships, Fellowships, Grants, and Tuition Reductions American Opportunity Credit Hope Credit Lifetime Learning Credit Student Loan Interest Deduction Student Loan Cancellations and Repayment Assistance Tuition and Fees Deduction Coverdell Education Savings Account 529 Qualified Tuition Program Education Exception to Additional Tax on Early IRA Distributions Education Saving Bond Program Employer- Provided Educational Assistance Business Deduction for Senate Committee on Finance 1986, Tax Reform Act of 1986, Senate Finance Committee Report, p. 230http:// p. 226

14 Work-Related Education Credits Deductions Savings 25A American Recovery and Reinvestment Act of 2009, 1004 Internal Revenue Service 2012 Publication 970, Tax Benefits for Education, pp. 12 pp p. 19 Internal Revenue Service 2006, Publication /2006, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma, p. 11

15 Low Income Housing Tax Credit: LIHTC p Fuji business review p. 80 LIHTC REPORT pp Government Accountability Office Report 2012, Community Reinvestment Act: Challenges in Quantifying Its Effect on Low-Income Housing Tax Credit Investme, p

16 . Housing Credit Agency: HCA Qualified Allocation Plan: QAP Limited Liability Company LLC LIHTC Lunder, E. et al. 2006, The Gulf Opportunity Zone Act of 2005 CRS Report for Congress, p

17 LLC New Market Tax Credit 45D Community Development Entity: CDE p p. 162https://web.pref.hyogo.lg.jp Lunder, E. et al. 2006, The Gulf Opportunity Zone Act of 2005 CRS Report for Congress, p. 4

18 Work Opportunity Tax Credi Employee Retention Tax Credit 1400R Business Labor Trend pp pp Internal Revenue Service 2006, Publication /2006, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma, pp. 1314

19 Public Charities Private Foundation NPO NPO NPO NPO The Annual Report on Philanthropy for the Year 2011: Giving USA 2012 NPO Tax-Exempt Organizations and Nonexempt Charitable Trusts, Fiscal Years

20 Internal Revenue Service Data Book, 2012 NPO NPO NPO

21 . NPO 1.170A1. p p. 7 pp Internal Revenue Service 2006, Publication /2006, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma, p. 4

22 FEMA FEMA JAN ELIZABETH VAN DUSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, 136 T. C http://

23 FEMA FEMA FEMA FEMA NPO, p. 5http:// p. 37 p. 35http:// p. 2 p. 16 p. 3

24 NPO NPO CPS p Tolan, Jr.P.E. 2007, The Flurry of Tax Law Changes Following the 2005 Hurricanes: A Strategy for More Predictable and Equitable Tax Treatment of Victims Brooklyn Law Review, Vol. 723, p. 854, 870

25 p

Federal Emergency Management Agency FEMA FEMA FEMA Disaster Relief Act of 1950 p. 53 pp. 109 110

Federal Emergency Management Agency FEMA FEMA FEMA Disaster Relief Act of 1950 p. 53 pp. 109 110 Federal Emergency Management Agency FEMA FEMA FEMA Disaster Relief Act of 1950 p. 53 pp. 109 110 Presidential Declaration FEMA Robert Theodore Stafford Robert T. Stafford Disaster Relief and Emergency

More information

64-5 増山裕一.pwd

64-5 増山裕一.pwd DHC GHQ Single Married Filing Jointly Married Filing, Sixteenth Amendment to the United States Constitution Revenue Act of 1913 United States General Accounting Office 1979, p. 1. Revenue Act of

More information

() OECD SNA SNA SNA

() OECD SNA SNA SNA < %. % OECD JEL Classification E, H % % () OECD SNA SNA SNA < 45 40 35 30 25 20 15 38.9 35.2 36.0 35.8 33.7 35.0 33.1 34.0 32.5 32.2 35.3 31.2 31.2 30.8 29.1 29.0 31.5 32.0 28.9 32.0 30.1 31.3 27.7 27.0

More information

アメリカのNPO税制

アメリカのNPO税制 N P O NPO 501 NPO NPO NPO NPO NPO 17 20 NPO NPO NPO NPO NPO NPO 501 NPO Non-profit Organization 26 U.S.C.501 30 2004. NPO 501 199357 5,6902003964,418 10 59.7 50164.2 2003 501 501 35 130 NPO 25 NPO 1,250

More information

教育資金を通じた世代間資産移転促進制度に関する調査研究

教育資金を通じた世代間資産移転促進制度に関する調査研究 24 2013 1 31 529 529 529 529 529 2 4 RESP RESP RESP RESP 23 ISA ISA ISA 31 37 39 41 1 OECD 8.8 30.0 64.7OECD 1998 2006 2005 33.1 70.4 2 3 1 529 OECD2009 9 RESP ISA 2 1 1. 2. 2009 2008 OECD Education at

More information

4.教育のための連邦税制優遇制度(アメリカにおける奨学制度に関する調査報告書)

4.教育のための連邦税制優遇制度(アメリカにおける奨学制度に関する調査報告書) 4. 教育のための連邦税制優遇制度 高等教育における学生支援として, アメリカでは税制優遇制度が次第に大きな役割を占めて きている 以下では, その概要を説明する 1. 税制優遇制度導入の流れ過去 10 年の高等教育における学生援助政策を振り返ると, 奨学金やローンといった直接的な補助金給付による支援だけでなく, 税制優遇制度を通じた支援も重要な役割を果たすようになっている 90 年代に大学授業料がインフレを大きく上回るペースで上昇し続けたことから,

More information

野村資本市場研究所|「財政の崖」回避をめぐる議論と米国地方債市場(PDF)

野村資本市場研究所|「財政の崖」回避をめぐる議論と米国地方債市場(PDF) 1. 1 2011 28% 2. 2012 12 3. 2013 1 2 4. 1 1 2013 1 2 2 1 2 Securities Industry and Financial Markets Association, Regulatory Fiscal cliff negotiation could affect the taxexemption, December 10 2012. Bloomberg,

More information

野村資本市場研究所|リバースモーゲージに求められる政府の役割-米国ホーム・エクイティ・コンバージョン・モーゲージ(HECM)誕生の経緯と意義-(PDF)

野村資本市場研究所|リバースモーゲージに求められる政府の役割-米国ホーム・エクイティ・コンバージョン・モーゲージ(HECM)誕生の経緯と意義-(PDF) HECM 1. FHA HECM 1970 FHA 1989 HECM 2. HECM GSE HECM 3. HECM 2011 10 2010 65 2,925 65 23.1 65 4 83 2012 Summer 1 1 2009 99 8,507 2 68 6,422 2009 55.3 2009 70 60 3,000 2009 7 1 2 ILO 1 84 2 3 4 3 4 85 2012

More information

GDP tax expenditure GDP GDP GDP TANF GDP

GDP tax expenditure GDP GDP GDP TANF GDP 特集 : アメリカの社会保障 21 世紀のアメリカ社会保障 渋谷博史 中浜隆 櫻井潤 1 2 3 1 2 1960 1980 1963 1980 Reaganomics 1960 1990 2000 1 21 1960 1980 4 21 1950 1 2 1 2 3 2 1 2 3 3 2 2-1 1 2006 1 GDP 8.9 2 tax expenditure GDP 0.7 0.8 4 3

More information

.y101211-4.z...Z.I.v24...ren

.y101211-4.z...Z.I.v24...ren 17 1 2007 2008 3 G D P GDP 564,606 5,158,515 10.9 375,538 1,420,657 26.6 21 350351 18 19 52.71 40.32 93.03 52.7 40.3 2009 38.9 2007 49.2 2009 12 1 15.9 10.8 7.7 13.7 6.8 13.9 4.8 6.1 3.7 5.8 2009 12 1

More information

2 2 3 4 5 5 6 10 14 17 18 18 20

2 2 3 4 5 5 6 10 14 17 18 18 20 1. 1990 2001 38 02 2. 90 3. 00 3 4. 02 5.5 3.6 2 5. 02 03 GDP 0 2 2 3 4 5 5 6 10 14 17 18 18 20 1930 50 81090 10 2001 38 2.2 2.301 7 02 3.603 5 3.5 FRB03 2 11 BS BS BS 90 1 Personal Income and Its Disposition

More information

橡vi.PDF

橡vi.PDF The Urban Revitalization Demonstration Funding 1993 National Commission on Severely Distressed Public Housing 100,000 93 3 (HUD:U.S. Department of Housing and Urban Development) HOPE VI 3 Shelter Self-Sufficiency

More information

fringe benefit 6565 1 FEHB Federal Employees Health Benefits States Employee Health Benefits Medicare 1965 TitleX VIII of the Social Security Act1966

fringe benefit 6565 1 FEHB Federal Employees Health Benefits States Employee Health Benefits Medicare 1965 TitleX VIII of the Social Security Act1966 特 集 :アメリカの 社 会 保 障 アメリカの 医 療 保 障 システム 雇 用 主 提 供 医 療 保 険 の 空 洞 化 とオバマ 医 療 保 険 改 革 長 谷 川 千 春 1980 20 1 2 2009 2010 2 Employer- Sponsored Health Insurance I 65 16 fringe benefit 6565 1 FEHB Federal Employees

More information

先導的大学改革推進委託事業調査研究報告書一覧 「諸外国における奨学制度に関する調査研究及び奨学金事業の社会的効果に関する調査研究」報告書(2)

先導的大学改革推進委託事業調査研究報告書一覧 「諸外国における奨学制度に関する調査研究及び奨学金事業の社会的効果に関する調査研究」報告書(2) 1951 scholarships 1960 1973 1 80 2001 1989 2 HECSHigher Education Contribution Scheme contribution = 1995 tuition fee (contribution) HECS HECS HECS 3 % Student Contribution amounts 4 HECS indexed 161 Beer

More information

Ⅱ アメリカ合衆国の災害対策の歴史と組織 1 National Ocean Atmospheric Administration NOAA The National Climate Center NCDC PL89-3

Ⅱ アメリカ合衆国の災害対策の歴史と組織 1 National Ocean Atmospheric Administration NOAA The National Climate Center NCDC PL89-3 Autumn 2014 No. 188 特集 : 大規模災害と社会保障 Ⅱ 災害カタストロフィにおける個人の 福祉 と 公共性 アメリカ合衆国の連邦災害政策を素材として 後藤玲子 要約本稿は アメリカ合衆国の災害政策 ( とりわけハリケーン カトリーナ ) を題材として 災害カタストロフィにおける個人の 福祉 と 公共性 の関係を考察した 災害も公的機関や社会構造を崩壊させ その向こうに横たわるより広い眺めを見えるに任せることがある

More information

1

1 1 3 5 5 5 DC 9 NISA 20 22 26 26 IRA Roth IRA SEP SIMPLE 27 401(k) 33 529 38 ESOP 40 42 42 ISA 43 49 NEST 52 54 56 56 56 58 58 59 60 61 61 NISA DC 62 NISA 62 DC 63 DC 64 67 67 67 68 69 69 70 70 71 72 NISA

More information

野村資本市場研究所|カナダで普及が進む教育資金形成制度RESP(PDF)

野村資本市場研究所|カナダで普及が進む教育資金形成制度RESP(PDF) 2013 Spring RESP 1. 25 1,500 2013 4 2015 RESP 2. RESP 44 3. RESP RESP 4. 2040 6 60 5. 192 25 1,500 2013 4 2015 Registered Education Savings Plans RESP 1 RESP RESP RESP 1974 90 2000 1998 Canada Education

More information

Ishi

Ishi Ishi HPhttp: // www.mof.go.jp / jouhou / syuzei / siryou /.htm.. or ERTA, TRA ERTA Economic Recovery Tax Act TRA Tax Reform Act Mroz Triest Lindsey Burtless Navrati Lindsey Burtless Navrati CPS Current

More information

Ⅱ アメリカの年金制度 (1) アメリカの公的年金制度 OASDI , ,500 3, , , , OASDI GDP OASDI

Ⅱ アメリカの年金制度 (1) アメリカの公的年金制度 OASDI , ,500 3, , , , OASDI GDP OASDI 特集 : 公的年金の支給開始年齢の引き上げと高齢者の所得保障 支給開始年齢からみたアメリカの年金制度 山本克也 要約アメリカでは1983 年の公的年金制度 (OASDI) 改革で年金支給開始年齢の引上げが決まり 現在 引上げの途中にある しかし OASDIの年金給付額は少ないこともあって それ以後 大きな改正はなされていない ( 保険料率も 1993 年に引き上げた12.4% が維持されている )

More information

CNN-37 (石村《案》)完成 HP用 .qxd

CNN-37  (石村《案》)完成 HP用 .qxd 1 Japanese disease 2004 41 PIJ PIJ Citizens Network Against National ID Numbers 2004/4/1 http://www.pij-web.net/ NPO 2 2004 PIJ PIJ 2004.4.1 3 4 2004 PIJ 2004.4.1 5 PIJ PIJ ( ( )) 6 [ ] 2004 PIJ 2004.4.1

More information

Taro-修士論文.PDF

Taro-修士論文.PDF 04M3070 1953 28 1957 32 1958 33 1988 63 1989 2002 14 2003 15-1- 2001-2- 50-3- 2001 2000 12 2,693 1995 2,557 2004 1.29 WHO 2.08 1970 1) 14 2006 18 2,774 2000 10 50 59 60 10 10 19 2) 1987 62 1988 63 1 15

More information

No.9 3 4 4 5 6 9 9 13 15 15 17 21 23 27 31 2 1990 95 3 1 1 65 1 50 50 1 (2000) 4 1989 2 20% 26% 90 1 2 89 12 5 95 3 94 96 98 99 5 4 50 4 1 3 5 700 1,200 40 1,000 2 87 70% 15 60% 12 89 50% 5 3 95 1 4 90

More information

民間法制・税制調査会第2回議事録

民間法制・税制調査会第2回議事録 27 8 4 ARTICLES OF INCORPORATION Public Benefit Corporation Mutual Benefit Corporation Religious Corporation 15 8 1 1 16 6 27 6 1 1 2 1 3 3 4 5 6 345 2 3 3 NPO 4 3 5 3 6 4 IRS 1 1 Public benefit corporation

More information

untitled

untitled L A - 5 8 SBIC 2005 12 ERISA Employee Retirement Income Security Act of 1974 L Leverage SBA LR Leverage Ratio SBA ME Management Expense PC Private Capital PD Participating Debenture PPA Prioritized Payment

More information

OECD Benartzi and Thaler Brown et al. Mottla and Utkus Rooiji et al. Atkinson et al. MacFarland et al. Elton et al. Tang et al. Benartzi and Thaler Br

OECD Benartzi and Thaler Brown et al. Mottla and Utkus Rooiji et al. Atkinson et al. MacFarland et al. Elton et al. Tang et al. Benartzi and Thaler Br IFRS. OECD Benartzi and Thaler Brown et al. Mottla and Utkus Rooiji et al. Atkinson et al. MacFarland et al. Elton et al. Tang et al. Benartzi and Thaler Brown et al. /n Benartzi and Thaler n /n Benartzi

More information

初等教育普及の観点から見たパラフォーマル教育システムの考察

初等教育普及の観点から見たパラフォーマル教育システムの考察 Batley, R.A., Hussain, M., Khan, A. R., Mumtaz, Z., Palmer, N., & Sansom, K. R. (2004). Pakistan: Nonstate Providers of Basic Services. IDD. University of Birmingham. http://www.idd.bham.ac.uk/service-providers/

More information

納税者番号制度の導入と金融所得課税

納税者番号制度の導入と金融所得課税 () 1 2 () 16 4 2 () 3 1 ( 63 ) 2 3 1 () 54 37 4 5 ( 55 ) 6 () 7 55 3 ( 55 8 ) () 58 60 3 61 4 5 6 300 300 62 9 15 7 2 63 ( 1 ) 8 4 4 11 2 9 15 6 16 6 20 9 17 17 10 8 9 10 3 11 62 12 26 2 10 30 38 () 46

More information

repocost.PDF

repocost.PDF 178 2 10 8 39-52 (tax planning) [Scholes and Wolfson,1992] (tax cost saving hypothesis) (accounting choice) (economic consequences) (financial reporting costs) (1) (financial reporting cost hypothesis)

More information

評論・社会科学 90号(よこ)(P)/4.咸

評論・社会科学 90号(よこ)(P)/4.咸 1 2008 7 1 1 4 5 1 1998 2003 2005 3 2 2008 7 1 2009 7 30 2009 11 18 2009 2009 2008 1 1 1 1 65 1970 3.1 2000 7.2 7 2008 10.7 14 2018 1 2 1985 41.92008 50.0 2004 15 59 2003 2010 79 2020 114 OECD 1 65 2006

More information

e? e? h? h? h? h? h? h? e??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee?? e??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??

More information

Income tax (net of income tax credits) a National Insurance contributions) Capital taxes Capital gains tax Inherit

Income tax (net of income tax credits) a National Insurance contributions) Capital taxes Capital gains tax Inherit 1 VAT Value Added Tax: 17.5% 2000-01 375.6 Income tax 25.5% VAT 15.9% National Insurance contributions) 15.7% VAT Corporation tax 9.0% Petrol duties 6.2% 70% -1- 2000-01 Income tax (net of income tax credits)

More information

C O N T E N T S 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 2009 Annual Report

C O N T E N T S 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 2009 Annual Report C O N T E N T S 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 2009 Annual Report 1 1 2009 Annual Report 1. 2. 2 2 2009 Annual Report 3 3 2009 Annual Report 3. 1980 1991 1992 1993 1994

More information

18年度石見美術館年報最終.indd

18年度石見美術館年報最終.indd A Annual Report Annual Report B 1 Annual Report Annual Report 2 3 Annual Report Annual Report 4 Annual Report 5 Annual Report 6 7 Annual Report Annual Report 8 9 Annual Report Annual Report 10 11 Annual

More information

2-栗原.TXT

2-栗原.TXT NAOSITE: Nagasaki University's Ac Title カジノ税に関する一考察 Author(s) 栗原, 克文 Citation 經營と經濟, vol.89(1), pp.17-34; 2009 Issue Date 2009-06 URL http://hdl.handle.net/10069/23392 Right This document is downloaded

More information

NPO 1990 NPO NPO 12 8,000 NPO NPO NPO NPO NPO NPO NPO 4 NPO 1.1 1.8 5 NPO NPO 4 NPO NPO 27 22 NPO NPO 5 2001 2001 15-17

NPO 1990 NPO NPO 12 8,000 NPO NPO NPO NPO NPO NPO NPO 4 NPO 1.1 1.8 5 NPO NPO 4 NPO NPO 27 22 NPO NPO 5 2001 2001 15-17 NPO 1 2 12 7,000 3 NPO NPO NPO NPO NPO NPO NPO NPO 1 1995 2 3 12 2000 NPO 1990 NPO NPO 12 8,000 NPO NPO NPO NPO NPO NPO NPO 4 NPO 1.1 1.8 5 NPO NPO 4 NPO NPO 27 22 NPO NPO 5 2001 2001 15-17 NPO 6 NPO NPO

More information

‚å„´561-2™ƒfi⁄

‚å„´561-2™ƒfi⁄ EU Social Inclusion Social Exclusion EU EU a EUCommunication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions-joint

More information

スライド 1

スライド 1 21138 60 194722 9 1315 400mm 9,298384,7431,077 853 18 195328 1 31 2 1 1/20 Deltawerken HP (Environment Agency HP 195934 9 26 15 833,965363,6114,697 401 5,09818 200517 8 265 29 8 30 1,833 960 The Federal

More information

(1) (2)

(1) (2) 1998 2000 (1) (2) (3) 1997 11 25 1998 6 17 1997 89 25 (4) (5) 25 25 25 1 1993 (6) 1998 12 8 2 2000 6 (7) (8) 1980 1990 (9) (10) (11) 1 8/10 1986 1989 1986 1987 86 (12) (13) 2 1989 1989 3 (14) 1989 12 10

More information

産業21-81号.72.indd

産業21-81号.72.indd 2015.7 81 http://www.rofuku.go.jp/tabid/128/default.aspx C O N T E N T S 21 2 6 8 10 12 16 18 20 22 24 26 27 28 29 211 221 1 213 421 215 2 621 217 821 3 219 1021 4 2111 1221 2113 1421 2115 1621 5 2117

More information

65-4 伊藤公哉.pwd

65-4 伊藤公哉.pwd Bitcoin MTGOX Satoshi Nakamoto, Bitcoin: A peer-to-peer electronic cash system, https://bitcoin.org/bitcoin.pdf last visited Aug. 17, 2014. MTGOX MtGox Co., Ltd. MTGOX property See Law library of Congress,

More information

Hong Kong Special Administrative District sub degree Hong Kong Institute of Education University of Hong KongChinese University of Hong KongCity Unive

Hong Kong Special Administrative District sub degree Hong Kong Institute of Education University of Hong KongChinese University of Hong KongCity Unive NiSHIMURA Fumiko Education Bureau M. Hong Kong Special Administrative District sub degree Hong Kong Institute of Education University of Hong KongChinese University of Hong KongCity University of Hong

More information

Microsoft Word - 蜀・伐豬ゥ蠕ウ

Microsoft Word - 蜀・伐豬ゥ蠕ウ 821 FIN 48 FIN 48 FIN 48 SFAS 109 SFAS 109 SFAS 109 more likely than not 1 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.109, Accounting for Income Taxes, February

More information

% 1% 37% 1 2

% 1% 37% 1 2 . 1. 2. 3. 3-1 3-2 3-3 3-4. 1. 2. 3. 4.. 1. 2. 3. 4.. 1. 2. 3.FORTRAN -1- 1 2002 2 2002-2- 2002 690 10% 1% 37% 1 2 20% -3- 1. 2. 3. 4. -4- 2002 1 24 1949 5 9 5 74% 50% -5- 1. 1 16 23 1 2001 25 1992 3 3

More information

No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit; CTC, Child Tax Credit GSTC, Goods and Services Tax Credit 3 5 2006 a2006 b 2

No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit; CTC, Child Tax Credit GSTC, Goods and Services Tax Credit 3 5 2006 a2006 b 2 1 16 2 3 2008 4 4 in work tax credit welfare to work ALMPs 1990 *1965 1988 1994 1988 2003 2007 2007 2009 35 2009 1 20 2 21 1 21 3 No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit;

More information

...,..,..%,

...,..,..%, < JEL ClassificationD, H, K..... ...,..,..%,........ < IRS, (Adjusted gross income),. USD=. Yankelovich, Skelly,&White, Inc., Internal Revenue Serv., Taxpayer Attitudes StudyFinal Report () IRS Individual

More information

CFC BEPS CFC BEPS

CFC BEPS CFC BEPS 26 27 KPMG 1... 2 1... 2 2... 3 2... 5 1... 5 1 CFC... 5 2... 11 3 BEPS... 25 2... 28 1 CFC... 28 2... 31 3 BEPS... 36 1 1 1 1 1 53 OECD BEPS 2 1 2 2 1. 2. 3. (a) (b) F (c) (a) (b) (c) BEPS 4. KPMG KPMG

More information

行動経済学の金融教育への応用の重要性

行動経済学の金融教育への応用の重要性 * 2 2 2010 3 3 2011 4 Princeton University, FINRA Investor Education Foundation2007 5 4 6 ASIC2011a disengagement less-than-optimal choices 7 5 8 2011 9 2011 6 10 OECD2005 11 12 2010 7 13 20112010 14 Benartzi20102011

More information

イギリス教育改革の変遷

イギリス教育改革の変遷 1944 1970 1988 1988 1 1970 2 1988 Education Reform Act National Curriculum 1990 11 1997 197919 2005 1900 3 4 5 T. 47, 1999, p.1. 2005.5.6., 2002, p.191., 2002.9, p.405. 99 2005 10 6 7 8 9 10 1944 Education

More information

大学論集第42号本文.indb

大学論集第42号本文.indb 42 2010 2011 3 279 295 COSO 281 COSO 1990 1 internal control 1 19962007, Internal Control Integrated Framework COSO COSO 282 42 2 2) the Committee of Sponsoring Organizations of the Treadway committee

More information

49148

49148 Research in Higher Education - Daigaku Ronshu No.24 (March 1995) 77 A Study of the Process of Establishing the Student Stipend System in the Early Years of the PRC Yutaka Otsuka* This paper aims at explicating

More information

海外社会保障研究0205.doc

海外社会保障研究0205.doc 1 OECD 1980 1989 1997 2003 9.9% 1996 Seniors Benefit 1998 3100 Old Age Security (OAS) 2.1 1927 Old Age Security Act 20 70 1952 1965 65 1972 CPI 1973 1989 claw back 2.2 OAS 18 40 10 OAS 20 OAS 40 40 OAS

More information

untitled

untitled 1 2 20 2005.1 2005.11 2007.12 3 2007.6 4 2006 31.2 6 4.2 9.6 2 3 17 1 29 EU 2 3 1 37 http://www.meti.go.jp/statistics/ tyo/kaigaizi/result/ 2 2004 1 85 15 35 5.25 2008 7 1 Wall Street Journal 2000 3680

More information

Value Added Tax VAT Mirrlees, J. VAT The Mirrlees Review The Structure and Reform of Direct Taxation Report of a Committee chaired by Professor J. E. Meade Dimensions of Tax Design Mirrlees 2010 Tax by

More information

APUにおける国際化と課題

APUにおける国際化と課題 APU APU Globalization & Issues Specific to APU APU YAKUSHIJI Kimio Vice President, APU 1 2008 Annual report of self-evaluation and evaluation activities Clarifying aims of mid-term plan and organization

More information

実施計画メモ

実施計画メモ 1 ............... . e-japan e-japan2002. . PrivacyExchange http://www.privacyexchange.org/ Global Internet Liberty Campaign http://www.gilc.org/privacy/ survey/ Web.......1 PrivacyExchange http://www.privacyexchange.org/...2

More information

% OFHEO Office of Federal Housing Enterprise Oversight ODPM Office of the Deputy Prime Minister's INSEE (2004 ) PCEOECDE

% OFHEO Office of Federal Housing Enterprise Oversight ODPM Office of the Deputy Prime Minister's INSEE (2004 ) PCEOECDE GDP 7 OFHEO 2005 3 272.89 1980 100 12.0 5 55.3 3 2 1 1979 2004 2 6 2000 68 14.0% 12.0% 10.0% 90 2.75 2005 3.4 8.0% 1 6.0% 4.0% 30.3 2.0% DC 20 0.0% OFHEOHouse Price Index 1995 1996 1997 1998 1999 2000

More information

8’¼‹ä127-141

8’¼‹ä127-141 - H.B. Lary Ilse Mintz - - - - - - - Aaa. %. % Baa. %. % Baa - Chase National Bank H. C. Taylor. % Annual Report of Board of Governors of the Federal Reserve System.(1933) 231 q Moody s - Aaa Aa A Baa.....

More information

2001 12 2000 99-2-

2001 12 2000 99-2- 2001 12 1,420 54.3 7.2 2.3 1 2 1 2-1- 2001 12 2000 99-2- 3 3,000 20 15 10 4 1 80 99 3.5 7 800 20 80 84 1.9 89 2.9 99 13.1 5 7,500 3 1913 4 5 90 90 90-3- -4-2001 12 15 39.6 + 10 20 40 3 26 26 3 10 7,500

More information

2 1 図 2 連邦政府と地方との役割分担 ( 出典 :FEMA) 2 2. 米国の危機管理システムの変遷 1950 Disaster Relief Act Civil Defense Act National Flood Insurance Act

2 1 図 2 連邦政府と地方との役割分担 ( 出典 :FEMA) 2 2. 米国の危機管理システムの変遷 1950 Disaster Relief Act Civil Defense Act National Flood Insurance Act 特集 : 大規模災害と社会保障 Ⅱ 災害発生時における危機対応システム - 米国の事例に学ぶ - 牧紀男 要約本稿は 被害軽減 (preparedness) を中心とした危機対応から 被害抑止 (mitigation) 災害復興 (recovery) までも含めた総合的な防災対策を構築していっている米国の事例から 東日本大震災の教訓を踏まえた新たな日本の危機管理対策のあり方について考えるものである

More information

TAIHO_E&S

TAIHO_E&S 2006 Environmental and Social Report INDEX 2 3 5 6 7 9 11 12 13 14 15 17 18 19 21 23 25 26 27 28 29 30 1 TAIHO Environmental and Social Report 2006 2 3 TAIHO Environmental and Social Report 2006 Company

More information

-March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic International Sales Co

-March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic International Sales Co US CFC CFC CFC U.S. Department of Commerce, Bureau of Economic Analysis,, WTO -March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic

More information

Winter 2012 No. 181 OECD 1 65 2 65 60 2007 68 2011 2011 4 default retirement age Ⅱ 年 金 制 度 の 概 要 1. 基 礎 国 家 年 金 と 年 金 クレジット Basic State Pension Pensio

Winter 2012 No. 181 OECD 1 65 2 65 60 2007 68 2011 2011 4 default retirement age Ⅱ 年 金 制 度 の 概 要 1. 基 礎 国 家 年 金 と 年 金 クレジット Basic State Pension Pensio 特 集 : 公 的 年 金 の 支 給 開 始 年 齢 の 引 き 上 げと 高 齢 者 の 所 得 保 障 イギリスにおける 年 金 支 給 開 始 年 齢 の 引 き 上 げと 定 年 制 の 廃 止 丸 谷 浩 介 要 約 イギリスの 年 金 制 度 は 公 的 年 金 と 私 的 年 金 のコンビネーションで 機 能 しており 近 年 は 公 的 年 金 から 私 的 年 金 へと 比 重

More information

OECD % 1996 Seniors Benefit Old Age Security (OAS) 1927 Old Age Security Act

OECD % 1996 Seniors Benefit Old Age Security (OAS) 1927 Old Age Security Act Title カナダの年金制度 Author(s) 高山, 憲之 Citation Issue 2002-04 Date Type Technical Report Text Version publisher URL http://hdl.handle.net/10086/14400 Right Hitotsubashi University Repository OECD 1980 1989 1997

More information

Business-Higher Education Forum(BHEF) Nils Haselmo Hank McKinnell CEO Working Together, Creating Knowledge---The University-Industry Research Collabor

Business-Higher Education Forum(BHEF) Nils Haselmo Hank McKinnell CEO Working Together, Creating Knowledge---The University-Industry Research Collabor No.2 2002 11 Business-Higher Education Forum Business-Higher Education Forum(BHEF) Nils Haselmo Hank McKinnell CEO Working Together, Creating Knowledge---The University-Industry Research Collaboration

More information

日本国憲法制定過程における二院制諸案

日本国憲法制定過程における二院制諸案 SWNCC228 GHQ GHQ 2004.12 25 James Bryce, The American Commonwealth, vol.1, New York : The Macmillan Company, new edn. 1914, p.185. 2211, 1940, p.68. 26 2004.12 2010 2010 201011 GHQ 1956.9, pp.23-24.,,

More information

商学 60周年記念号/24.内田浩徳

商学 60周年記念号/24.内田浩徳 SFAS 109 SFAS 96 1 2 net deductible amounts Richard 1 G. Schroeder, Myrtle W. Clark and Jack M. Cathey Financial Accounting Standards Board, Statement of Financial Accounting Standards No.96, Accounting

More information

07-第4章村上英吾.indd

07-第4章村上英吾.indd 1990 1990 2007 2000 2007 9 3 46 1 2 1960 1 1984 60 3 1970 4 2000 2003 2009 2011 12007 2 2007 12 25 2 1 2007 10 19 1 5 2007 12 11 3 Bradshaw, J., et. al., 2008. 41982 47 2010 5 2011 2004 2004 1994 5 2009

More information

untitled

untitled No Child Left Behind Act of 2001 * The United States of America website School District * 22 52 Great Society A Nation at Risk 53 Public Law 107-110 JAN.8 2002, 107th Congress, No Child Left Behind Act

More information

C. R. McKenzie 2003 3 2004 ( 38 ) 2 2004 2005 (Keio Household Panel Survey) control group treatment group 1

C. R. McKenzie 2003 3 2004 ( 38 ) 2 2004 2005 (Keio Household Panel Survey) control group treatment group 1 KEIO UNIVERSITY MARKET QUALITY RESEARCH PROJECT (A 21 st Century Center of Excellence Project) DP2005-020 * C. R. McKenzie** 2003 3 2004 ( 38 ) 2 2004 2005 (Keio Household Panel Survey) control group treatment

More information

00.\...ec5

00.\...ec5 Yamagata Journal of Health Science, Vol. 6, 23 Kyoko SUGAWARA, Junko GOTO, Mutuko WATARAI Asako HIRATUKA, Reiko ICHIKAWA Recently in Japan, there has been a gradual decrease in the practice of community

More information

1 2 1

1 2 1 2005 3 1 24 48 54 66 http://www.dic.go.jp/) 1 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 3 20 21 22 23 1 46 1971 7 1 100 61 1,000 13 16 17 3 10.4 2 15 3.5 5.3 1.8 8.6 1 E-mail: nobusuke-tamaki@dic.go.jp)

More information

大谷女子大学紀要(よこ)49☆/4.横浜

大谷女子大学紀要(よこ)49☆/4.横浜 NGO 1 NGONon-Governmental Organizations NGO 1997 NGO NGO NGO NGO 1 NGO NGO NGO 2 3 4 NGO NGO NGO NGO NGO NGO NGO NGO NGO NGO NGO NGO NGONGO 2 NGO NGO 19 NGO NGO NGO 2 120 NGO NGO 19 40 NGO 19 NGO NGO NGO

More information

産研論集44.indb

産研論集44.indb 論文 オハイオ州における償却資産課税の廃止と学校区財政への影響 前 田高志 1 本稿の目的 19 22 23 2012 2009 2016 8 DC 1 1 121 44 2017.3 2005 2009 2 アメリカにおける地方償却資産課税 3 2 3 Real Property Tax Real Estate Tax Tangible Personal Property Tax TPPT TPPT

More information

 

  2 2000 1 2 2008 2 3500 2008 2.1 2.1.1 1916 1922 3 20 4 1 1940 60 1948 Adventure Playground 2 Department for culture, media and sport (2004)Getting Serious About Play play worker Department for children,

More information

 

  1984 2001 Marriage and Parenthood Package MPP 3 1984 5 7 1985 5 1 3 4 4 4 1987 4 4 4 4 10 1 1988 1 1989 1 1990 4 4 8 2000 8 8 2001 4 2002 1-60 - 1 8 8 8 8 2004 8 8 8 5 9 10 10 3 1 2005 1 2008 9 1 1 1 1

More information

医療事故の現状と課題-医療事故への対応策の整備を中心に-

医療事故の現状と課題-医療事故への対応策の整備を中心に- 1 2 1 2 3 1 2 3 1 I II 1 1 1993 5 442 2002 896 10 1 5 14 http://courtdomino2.courts.go.jp/shanyou.nsf/0258b7a1680aa82849256467004875a6/352546364a541 14049256d5c000dde7f?OpenDocument 22% 2 3 4 5 2 6 1997

More information

World Bank Document

World Bank Document Public Disclosure Authorized Japan Policy and Human Resources Development Fund (PHRD) Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Japan Policy and Human Resources

More information

2017年12月期 決算説明資料

2017年12月期 決算説明資料 FINANCIAL RESULTS FOR FISCAL YEAR 2017 TABLE OF CONTENTS 2 HIGHLIGHTS OF FISCAL YEAR 2017 3 OUTLOOK ON FISCAL YEAR 2017 4 CONSOLIDATED NET SALES 4.4% 6,000 5,728 5,981 5,000 4,000 3,000 2,000 1,000 3,830

More information

160_cov.indd

160_cov.indd 3 1 2 3 1. 2. 2.1 7 3 1996 welfare to work 2. 1 195 196 197 198 99 Autumn 7 No. 16 4. 3.5 3. 2.5 2. 1.5 1..5. 195 1952 1954 1956 1958 196 1962 1964 1966 1968 197 1972 1974 1976 1978 198 1982 1984 1986

More information

政 策 評 価 室 Policy Evaluation Office 情 報 管 理 室 Network Systems Management Office 業 務 企 画 室 Office of Information Technology and Operations Co-ordination

政 策 評 価 室 Policy Evaluation Office 情 報 管 理 室 Network Systems Management Office 業 務 企 画 室 Office of Information Technology and Operations Co-ordination 財 務 省 局 部 課 等 英 文 名 称 一 覧 財 務 省 Ministry of Finance 1. 本 省 Main Organs 財 務 大 臣 Minister of Finance 大 臣 秘 書 官 Personal Secretary to the Minister 大 臣 秘 書 官 事 務 取 扱 Secretary to the Minister 副 大 臣 Senior

More information

Government Finance Statistics 19992000 No.5512.0 Government Finance Statistics 2000-2001 No.5512.0 Guidelines for Implementing Horizontal Fiscal Equalisation Report on State Revenue Sharing Relativities

More information

A5 PDF.pwd

A5 PDF.pwd Non Domestic Rate: NDR Business Rate ..... Cameron, D. Spending Review 2010 DCLG 2012 Public Expenditure Survey : PES PES grant Specific Grant General Grant DCLG 2012, CIPFA 2012, HM Treasury 2010 CIPFA

More information

æ 1 2 3 rentier state s rent æ æ 1 Zanoyan 2 Gambill æ 3 æ 1987 Luciani Beblawi The Rentier State 4 Luciani Beblawi Luciani 40 æ World Development Indicators 10 1 UNDP 10 / æ æ No.37 2004 19 æ Sadowski

More information

untitled

untitled 2007 9 http://www.bunka.go.jp/jiyuriyo/ _Toc171054619 1...1 2...4 1...4 1...4 2 SPV...6 2...7 3...8 4...10 5...14 3 J-REIT...20 1 J-REIT...20 2...20 3 J-REIT...21 4 J-REIT...23 5 J-REIT...25 6 J-REIT...27

More information

橡25渡辺航.PDF

橡25渡辺航.PDF 1 NPR 1 NPR 2 NPR 2 1 NPR 2 NPRG 3 1 2 1980 1992 12 National Performance Review NPR National Partnership for Reinventing Government NPRG NPR 1 NPR NPR NPR NPR NPR 25 477 2003 2 NPR NPR 1994 NPRG 3 NPR

More information

2010年愛知教育大学年次報告書

2010年愛知教育大学年次報告書 Annual Report Aichi University of Education 875 (3)1764 (5)2357 (8)4121 4.71 (2)1332 (4)1602 (6)2934 3.35 462 (2)578 (2)1040 439 (2)548 (2)987 643 1239 (1)1443 (1)2682 4.17 950 (1)1024 (1)1974

More information

untitled

untitled Workforce 2000 Personnel HR FocusPersonnel Administrator HRMagazine Workforce 2000 Workforce 2000 Workforce 2000 Workforce 2000 et al Harvard Business Review Workforce 2000 et al Harvard Business Review

More information

税制改正にともなう家計の所得弾性値 : 高齢者パネルデータによる実証分析

税制改正にともなう家計の所得弾性値 : 高齢者パネルデータによる実証分析 Kwansei Gakuin University Rep Title Author(s) 税制改正にともなう家計の所得弾性値 : 高齢者パネルデータによる実証分析 Uemura, Toshiyuki, 上村, 敏之 ; Kitamura Takayuki, 金田, 陸幸 Citation 経済学論究, 69(4): 1-16 Issue Date 2016-3-20 URL http://hdl.handle.net/10236/14671

More information

35 / 5% D 2005 / / / / VB M&A First-Tier M&A

35 / 5% D 2005 / / / / VB M&A First-Tier M&A 34 35 / 5% D 2005 / / / / VB M&A First-Tier M&A IMS Health 'Strategic Market Review: Overview of 2004 and Key Trend for 2005' Copyright 2006 IMS Health or its affiliates, Source: IMS Health MIDAS, Reprinted

More information