| Project/Area Number |
08630125
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Business administration
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| Research Institution | Fukuoka University (1998)
Miyazaki Sangyo-keiei University (1996-1997) |
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Principal Investigator |
YAMAUCHI Susumu Fukuoka University, Faculty of Commerse, Assist.Prof., 商学部, 助教授 (90249194)
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| Project Period (FY) |
1996 – 1998
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| Project Status |
Completed (Fiscal Year 1998)
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| Budget Amount *help |
¥2,200,000 (Direct Cost: ¥2,200,000)
Fiscal Year 1998: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1997: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 1996: ¥1,000,000 (Direct Cost: ¥1,000,000)
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| Keywords | Special Taxation / Growth of Industries / Effective Analysis / Automobile Industry / Iron Industry / Computer Industry / Textile Industry / Incentive Drug / 租税特別借置 / 産業政策 / 特別償却の効果 / 減価償却資産 / 雇用の増加 / 長期借入金 / ライフ・サイクル / 特別償却 |
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| Research Abstract |
This research is a study related the effective analysis of special taxation. Japanese special taxation after the world war II was carried out as the means of the Industrial Policy. The main object was the growth of special Industries.
From the point of view this research is adjusted systematically and inclusively. The objects of this research ore iron industry, automobile industry, textile industry, computer industry.
The special taxation brought the effect come from next conditions. First is a enterpreneurship, second is capital-intensive industry, Third is the condition that the lifecycle of the industry is the growth period, Fourth is the condition that the lifecycle of a product is short, Fifth is high technological accumlation, Sixth is profit to be made sure, Seventh is the condition that demand and export are growing.
Special taxation is the incentive drug. The special taxation is not the special drug for the growth of the special industries, but merely incentive drug.
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