{"created":"2023-05-15T08:20:23.109142+00:00","id":352,"links":{},"metadata":{"_buckets":{"deposit":"92ea81c0-5e37-47fe-9693-94f4f5895376"},"_deposit":{"created_by":3,"id":"352","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"352"},"status":"published"},"_oai":{"id":"oai:shobi-u.repo.nii.ac.jp:00000352","sets":["10:8:65"]},"author_link":["658"],"control_number":"352","item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-12-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"78","bibliographicPageStart":"59","bibliographicVolumeNumber":"17","bibliographic_titles":[{"bibliographic_title":"尚美学園大学総合政策論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Shobi journal of policy studies, Shobi University","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"経済産業省は、「平成24 年度我が国情報経済社会における基盤整備(電子商取引に関する市場調査)」を実施し、日本の電子商取引市場の実態を調査した。平成24 年の日本国内のB to B-EC(企業間電子商取引)市場規模については、狭義(インターネット技術を用いたコンピューターネットワークシステムを介した商取引)は、178 兆円(前年比104.1 %)に拡大している。また、平成24 年の日本国内のB to C-EC(消費者向け電子商取引)市場規模は、9.5兆円(前年比112.5%)まで拡大しており、EC化率(全ての商取引金額に対する、電子商取引市場規模の割合)は、B to B-EC17.5%(前年差1.4%増)、B to C-EC3.1%(前年差0.3%増)と増加傾向にあり、商取引の電子化が引き続き進展している。このように電子取引市場は近年わが国の景気低迷期にあっても、活気のある市場を形成している。そしてこの市場は、中小会社にとっても、ウェブサイトを通じてビジネスチャンスに富んでいる。しかし、電子商取引の市場に参入しようとするには、中小会社にとって大きな問題を抱えている。それは、株式上場会社がEDINETを通してかれらの財務諸表が公開され、消費者等から広く信頼される基盤を形成しているのに比べ、中小会社のほとんどは決算公告を行っておらず、一般に信用の乏しい存在とみられている。消費者はこのような存在との初めての取引にためらいを持つ。イギリス商業登記所は、ビジネス・イノベーション・職業技能省(BIS)のもとで、会社登記情報を管轄している。2013 年10 月の統計によると、登録されている会社総数は3,161,918 社、そのうち休眠を除く活動中の会社は2,892,166 社で、提出されるべきドキュメント総数のうち、電子方法による登録が75.3 %となっており、計算書類の98.9 %は商業登記所にファイルされている。このようなイギリス商業登記所(UK Companies house)の事例等を紹介する中で、わが国中小会社の決算公告の在り方を考察する。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The Ministry of Economy, Trade and Industry (METI) conducted the Fiscal Year 2012Research on Infrastructure Development in Japan's Information-based Economy Societyto analyze the current state of the Japanese e-commerce market.According to this survey, regarding the domestic B to B-EC (business-to-business ecommerce) market for 2012, the market scale of B to B-EC in a narrow sense (in a narrowsense means that purchase orders are issued via computer network systems using internettechnologies.) expanded to 178 trillion yen (104.1% against the previous year's level).On the other hand the scale of the domestic B to C-EC (business-to-consumer e-commerce)market also expanded in 2012, up to 9.5 trillion yen (112.5% against the previousyear's level).The e-commerce ratio in this survey refers to the ratio of the e-commerce market scaleagainst the total amount of the overall commercial transactions has been on a rise (thedomestic B to B-EC) in a narrow sense: 17.5% (up by 1.4% from the previous year); B toC-EC: 3.1% (up by 0.3% from the previous year) and the computerization of commercialtransactions has further advanced. We can see that the Japan e-commerce market and internetsector are in a very healthy state despite the recent recession. This current state ofthe Japanese e-commerce market is for SMCs (Small and Medium sized Companies)having the ability to accept international orders through your website can be a very valuable source of sales.As you know, large sized companies which are listed on the stock exchange market ascustomer's credit worthiness through financial statements by way of EDINET (Electronic Disclosure for Investors' Network) at fixed intervals in Japan. On the other hand, SMCshas a big problem which is a lack of an inquiry system about the financial statementsand credit standing. Even in spite of IT era, most Japanese SMCs do not settlement-ofaccountspublic notice in spite of the duty to file annual accounts.Under such a circumstance, a customer hesitates to start dealings with new transaction.Because he is not reliable regarding to SMCs generally. In order to solve this problem,I propose to deliver SMCs financial statements of a case of UK Companies house.Companies House is the United Kingdom Registrar of Companies, under the remit ofthe Department for Business, Innovation and Skills (BIS). All registered limited companies,including subsidiary, must file annual financial statements in addition to annual returns.Survey of headline UK statistics for October 2013 are 3,161,918 total companieson the register (2,892,166 active companies on register), 75.3%of accepted documentswere filed electronically, 98.9%of accounts up to date in filing.If you adopt my opinion, promotion of a convenient and effective method throughelectronic inquiry system like UK companies house in Japan. SMCs their annual accountsshall be provided on website to deliver registrations officially.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"5","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00009133199","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_publisher_22":{"attribute_name":"出版社","attribute_value_mlt":[{"subitem_publisher":"尚美学園大学総合政策学部総合政策学会","subitem_publisher_language":"ja"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12006349","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13497049","subitem_source_identifier_type":"PISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"尚美学園大学大学院総合政策研究科"}]},"item_3_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Shobi University"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"IT ジダイ ノ ケッサン コウコク ノ アリカタ ニ カンスル イチ コウサツ : イギリス ショウギョウ トウキジョ オ サンコウ ト シテ","subitem_title_language":"ja-Kana"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高田, 順三","creatorNameLang":"ja"},{"creatorName":"タカダ, ジュンゾウ","creatorNameLang":"ja-Kana"},{"creatorName":"TAKADA, Junzou","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"電子商取引市場","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"初めての取引","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"信用照会","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会社","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"計算書類の公告義務","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"電子的方法による提出","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"イギリス商業登記所","subitem_subject_scheme":"Other"},{"subitem_subject":"e-commerce market","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"new transaction","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"credit inquiry","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"small and medium sized companies","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"duty to file annual accounts","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"to deliver registration electronically","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"UK Companies House","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"IT時代の決算公告の在り方に関する一考察 : イギリス商業登記所を参考として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IT時代の決算公告の在り方に関する一考察 : イギリス商業登記所を参考として","subitem_title_language":"ja"},{"subitem_title":"A study about settlement of annual accounts public notice in small and medium sized companies under the internet society : As a reference UK Companies house","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["65"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-04-21"},"publish_date":"2017-04-21","publish_status":"0","recid":"352","relation_version_is_last":true,"title":["IT時代の決算公告の在り方に関する一考察 : イギリス商業登記所を参考として"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-09-21T02:54:13.618304+00:00"}