{"metadata":{"_oai":{"id":"oai:ipsj.ixsq.nii.ac.jp:00095127","sets":["1164:3368:7104:7259"]},"path":["7259"],"owner":"11","recid":"95127","title":["消費税計算のための概念モデルの作成と試実装"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-09-05"},"_buckets":{"deposit":"a4e184a3-a175-49c9-9ed6-daa32d1727df"},"_deposit":{"id":"95127","pid":{"type":"depid","value":"95127","revision_id":0},"owners":[11],"status":"published","created_by":11},"item_title":"消費税計算のための概念モデルの作成と試実装","author_link":["0","0"],"item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税計算のための概念モデルの作成と試実装"},{"subitem_title":"Conceptual Modeling for Consumption Tax Calculation and the Test Implementation","subitem_title_language":"en"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"情報システムのアーキテクチャとモデル","subitem_subject_scheme":"Other"}]},"item_type_id":"4","publish_date":"2013-09-05","item_4_text_3":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"富士通(株)"},{"subitem_text_value":"(株)情報システム総研"},{"subitem_text_value":"(株)情報システム総研"},{"subitem_text_value":"産業技術大学院大学"}]},"item_4_text_4":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_value":"Fujitsu Ltd.","subitem_text_language":"en"},{"subitem_text_value":"Information Systems Institute, Ltd.","subitem_text_language":"en"},{"subitem_text_value":"Information Systems Institute, Ltd.","subitem_text_language":"en"},{"subitem_text_value":"Advanced Institute of Industrial Technology","subitem_text_language":"en"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_publisher":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"情報処理学会","subitem_publisher_language":"ja"}]},"publish_status":"0","weko_shared_id":-1,"item_file_price":{"attribute_name":"Billing file","attribute_type":"file","attribute_value_mlt":[{"url":{"url":"https://ipsj.ixsq.nii.ac.jp/record/95127/files/IPSJ-IS13125003.pdf"},"date":[{"dateType":"Available","dateValue":"2015-09-05"}],"format":"application/pdf","billing":["billing_file"],"filename":"IPSJ-IS13125003.pdf","filesize":[{"value":"1.8 MB"}],"mimetype":"application/pdf","priceinfo":[{"tax":["include_tax"],"price":"660","billingrole":"5"},{"tax":["include_tax"],"price":"330","billingrole":"6"},{"tax":["include_tax"],"price":"0","billingrole":"38"},{"tax":["include_tax"],"price":"0","billingrole":"44"}],"accessrole":"open_date","version_id":"1386a433-767a-49a2-a23d-4b0e63614b59","displaytype":"detail","licensetype":"license_note","license_note":"Copyright (c) 2013 by the Information Processing Society of Japan"}]},"item_4_creator_5":{"attribute_name":"著者名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"亀井, 邦裕"},{"creatorName":"児玉, 公信"},{"creatorName":"細澤, あゆみ"},{"creatorName":"成田, 雅彦"}],"nameIdentifiers":[{}]}]},"item_4_creator_6":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Kunihiro, Kamei","creatorNameLang":"en"},{"creatorName":"Kiminobu, Kodama","creatorNameLang":"en"},{"creatorName":"Ayumi, Hosozawa","creatorNameLang":"en"},{"creatorName":"Masahiko, Narita","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_4_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11253943","subitem_source_identifier_type":"NCID"}]},"item_4_textarea_12":{"attribute_name":"Notice","attribute_value_mlt":[{"subitem_textarea_value":"SIG Technical Reports are nonrefereed and hence may later appear in any journals, conferences, symposia, etc."}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourceuri":"http://purl.org/coar/resource_type/c_18gh","resourcetype":"technical report"}]},"item_4_description_7":{"attribute_name":"論文抄録","attribute_value_mlt":[{"subitem_description":"ビジネスシステムにおいて代金計算に伴う消費税の計算は必須であるが，消費税率の段階的引き上げや特例の導入などが見込まれている中で，税制改定に追随し，適用時点に応じた税額計算を，合理的に行う必要があるここには，過去の取引データの遡及的な修正も含む．このための概念モデルのあるべき姿を，取引 (商流) データおよび代金 (金流) データのモデルを含めて提案する．","subitem_description_type":"Other"}]},"item_4_description_8":{"attribute_name":"論文抄録(英)","attribute_value_mlt":[{"subitem_description":"Calculation of consumption tax accompanied with the price calculation is inevitable in the business information system. However, it will be more difficult to catch up the tax revision and calculate the tax reasonably in accordance with the applicable time, because of expected gradual increase in the tax rate and uncertain application of special exceptions. In addition, the calculation must include retrospective fix of transaction data in the past. In this paper, we propose the conceptual model for consumption tax calculation, which can be an ideal one, because it includes models of the transaction representing commercial distribution and billing as the example of money distribution, which are the organizational basic activities.","subitem_description_type":"Other"}]},"item_4_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicPageEnd":"7","bibliographic_titles":[{"bibliographic_title":"研究報告情報システムと社会環境（IS）"}],"bibliographicPageStart":"1","bibliographicIssueDates":{"bibliographicIssueDate":"2013-09-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicVolumeNumber":"2013-IS-125"}]},"relation_version_is_last":true,"weko_creator_id":"11"},"id":95127,"updated":"2025-01-21T14:05:55.866456+00:00","links":{},"created":"2025-01-18T23:42:17.626089+00:00"}