{"created":"2023-05-18T10:24:39.367794+00:00","id":280,"links":{},"metadata":{"_buckets":{"deposit":"41e789ed-3435-4af3-bdb2-f7c4b4c7cebf"},"_deposit":{"created_by":7,"id":"280","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"280"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000280","sets":["1:5:34"]},"author_link":["22","23"],"control_number":"280","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"17","bibliographicPageEnd":"79","bibliographicPageStart":"67","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":"旧商法や新たに制定された会社法により，企業が過去に発行した株式を当該企業自身が証券市場などから買い戻しを行うことによって取得した株式（自己株式）を消却し，発行株式数を減少させることができるようになった。このような自己株式の取得や消却に対する規制緩和によって，企業は財務戦略の多様な展開が可能になった。しかしながら，一方では，会社法や関係法規によってさまざまな規制が設けられている。これら法的規制などの具体的な内容について検証しながら，企業にとって自己株式を取得し消却することによる株式価値への影響，あるいは資本政策を含めた経営的意義についても考察した。","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_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110007043510","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10421432","subitem_source_identifier_type":"NCID"}]},"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":"2019-11-05"}],"displaytype":"detail","filename":"KJ00005183380.pdf","filesize":[{"value":"478.7 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"自己株式の取得と消却","url":"https://togaku.repo.nii.ac.jp/record/280/files/KJ00005183380.pdf"},"version_id":"45455fb7-1cee-44a9-bb91-b2428f831179"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"自己株式の取得と消却","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"自己株式の取得と消却","subitem_title_language":"ja"},{"subitem_title":"A study on repurchase and cancellation of treasury stock","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["34"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-11-05"},"publish_date":"2019-11-05","publish_status":"0","recid":"280","relation_version_is_last":true,"title":["自己株式の取得と消却"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-23T08:58:08.113379+00:00"}