{"created":"2023-05-18T10:24:34.174780+00:00","id":176,"links":{},"metadata":{"_buckets":{"deposit":"ff2253d7-c53d-4b64-9da5-732bac770ca8"},"_deposit":{"created_by":7,"id":"176","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"176"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000176","sets":["1:5:40"]},"author_link":["22","23"],"control_number":"176","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"105","bibliographicPageStart":"89","bibliographicVolumeNumber":"23","bibliographic_titles":[{"bibliographic_title":"東洋学園大学紀要"},{"bibliographic_title":"Bulletin of Toyo Gakuen University"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"中小企業においては，経営者の高齢化に伴い事業承継の円滑化が問題として顕在化している。事業承継とは現経営者から後継者に事業を移譲し新たな事業展開を図ることである。その際，承継する事業（会社）の資産価値の算定方法や相続に関わる法的問題とともに，後継者の特定や育成，あるいは新たな事業展開の図り方が課題となる。昨今は，特に子や親族への事業承継に減少傾向がみられ，せっかく創造した事業の承継が円滑に行われず，このため技術や経営のノウハウの伝承が途切れるといった問題も浮上している。事業承継に関しては，子や親族あるいは親族以外の後継者への事業承継の在り方とともに，経営活動のグローバル化への対応を含め，経営資源の根幹でもある事業資産の評価や相続問題等，検討すべき課題が多い。このため中央省庁等多くの機関による支援体制が構築されている。承継すべき事業の経営環境等により業績低迷を余儀なくされるとしても，このような支援機関を積極的に活用し，世代交代による事業承継を好機と捉え，新たな事業展開を期待したい。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09196110","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井, 和敏","creatorNameLang":"ja"},{"creatorName":"ナカイ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-07-19"}],"displaytype":"detail","filename":"KJ00009799859.pdf","filesize":[{"value":"7.2 MB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"中小企業における事業承継問題","url":"https://togaku.repo.nii.ac.jp/record/176/files/KJ00009799859.pdf"},"version_id":"f672477b-81c3-4cbb-867c-cdfe826450fe"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"中小企業における事業承継問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業における事業承継問題","subitem_title_language":"ja"},{"subitem_title":"Problems of Business Succession in Small and Medium-sized Enterprises","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["40"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-07-19"},"publish_date":"2019-07-19","publish_status":"0","recid":"176","relation_version_is_last":true,"title":["中小企業における事業承継問題"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:15:38.982155+00:00"}