Kwansei Gakuin University Repository

笠岡, 恵理子

40755815

Kasaoka, Eriko

Japanese

[企画論文]クラウド会計の導入による税理士業務への影響 : 蟹山昇宏税理士事務所を事例として

内藤, 周子

10610181

Naito, Shuko

[企画論文]デジタル化が進展する社会における職業会計人の役割 : 事業承継を専門とする会計事務所の事例をもとに

THE JOURNAL OF ECONOMICS
OF  
KWANSEI GAKUIN UNIVERSITY
VOLUME  LXXVIII March   2025 NUMBER  4
RESEARCH GROUP OF THE SCHOOL OF ECONOMICS
K W A N S E I   G A K U I N   U N I V E R S I T Y
In Commemoration of Dr. T. Maeda
＜ Articles ＞
Local Corporate Taxation in Post-War Japan …………… Hiroyuki Totani・　1
The Current State of Furusato Nouzei (Donation Deduction), 
　Its Merits and Demerits　 …………………………………… Hiroaki Hayashi・ 27
The Significance and Limitations of Extra-statutory Taxes under 
　Size-based Taxation: Focusing on the Judicial Precedents of the 
　Kanagawa Temporary Special Corporate Tax Ordinance Case
　……………………………………………………………………… Terumasa Kanou・ 47
Tax-Dedicated General Obligation Bonds and Structural Analysis of 
　Outstanding Debts of School Districts in the United States
　……………………………………………………………………………Takeo Hanawa・ 75
Policy Framework for Home and Community-Based Services 
　in Medicaid Long-Term Services and Supports …………… Mihoko Kato・ 99
The Impact of Part-time Job and Internship Experiences on 
　Young People’s Career Choices ……………… Kaoru Sano, Yuichi Morita・127
The After-Tax Marginal Cost and B Index of the R&D Tax System in Japan
　………………………………………………………………………Toshiyuki Uemura・145


English

[裏表紙・CONTENTS]

加納, 輝尚

Kanou, Terumasa

The Significance and Limitations of Extra-statutory Taxes under Size-based Taxation : Focusing on the Judicial Precedents of the Kanagawa Temporary Special Corporate Tax Ordinance Case

目 次
論 文
宗教多元主義・相対主義・宗教的オリエンテーション
──欧米宗教社会学における概念化の試みに焦点を合わせて──
……………………………………………………………真 鍋 一 史……………… 1
BE vs. HAVE in the perfect of mutative intransitive verbs:
A study on the Middle English translation of Paris and Vienne …Mitsumi UCHIDA……………… 17
Yoko IYEIRI
戦後日本社会は西洋発の「愛着理論」をどう受け入れ、批判してきたのか
──フェミニズムによる批判を中心に── ……………………………村 田 泰 子……………… 31
内戦をめぐる語り
──ニカラグアのカリブ海沿岸北自治地域における
「コミュニティのためのビデオ」実践の現場から── ……………池 田 佳 代……………… 49
伝統文化の都市部における再解釈
──洛陽市の陳氏太極拳文化実践を事例に── ………………………範 麗 娟……………… 75
研究ノート
「日常的な子育て」投稿にみる母親たちの連帯への可能性と限界
──K 市公式 Instagram の活動をめぐって──……………………………坪 井 優 子……………… 89


松下, 将章

40823399

Matsushita, Hiroaki

help-seeking
conservation of resource
theory ; e. g. Hobfoll 1989
help-seeking benefit
cost conservation of resources
job stressor

job stressor
conservation of resources theory ; e.g. Hobfoll 1989 ;
COR COR
COR

Bamberger 2009, p. 51
DePaulo 1983
help-seeking ambiva-
lence e.g., DePaulo 1983
DePaulo
1983 Nelson-Le Gall 1981
Bamberger 2009
DePaulo 1983 ; Gross and McMullen
1983 ; Shapiro 1983
Fisher, Nadler and Whitcher-Alagna 1982 ; Gross and
McMullen 1983 Gross and McMul-
len 1983 ; Tyre and Olikouski 1994
Chan 2013 ; Shapiro 1983
Chan 2013
Shapiro 1983
indebtedness ; Greenberg and
Shapiro 1971
Baldridge and Veiga 2001
Bamberger 2009
Bamberger 2009
Bamberger
2009
Bamberger 2009
Ajzen and Fishbein 1980 theory
of reasoned behavior Anderson 1982 informa-
tional processing theory Ajzen and Fish-
bein 1980
attitude toward the behavior sub-
jective norm Ajzen and Madden 1986
Ajzen 1991
Bamberger 2009
Anderson 1982 ; Vogel et al., 2006
Vogel et al.,
2006
Vogel et al., 2006 Bamberger
2009
Bamberger 2009
task interdependence ; e.g. Van Der Vegt
et al. 2003, p. 717
psychological safety ; e.g. Edmondson,
1999 inclusive leadership ;
e.g., Carmeli, Reiter-Palmon and Ziv 2010
COR
stressor
e.g. LePine, Podsakoff and LePine 2005
Crawford, LePine and
Rich 2010 ; Hobfoll et al. 2018
Zhang et al. 2019
challenge
stressor Liu et al. 2022
COR
COR
COR
COR Halbesleben et al. 2014
e.g. Hobfoll 2011 ; Hobfoll
et al. 2018 COR
Hobfoll et al., 2018
COR
Hobfoll et al. 2018 COR
COR
Hobfoll et al. 2018
corollary
COR
Halbesleben et al. 2014 ; Hobfoll et al. 2018
COR
COR
COR
COR

COR
COR
COR
e. g., Lanaj, Gabriel and Jennings 2023
COR
Hobfoll et al.
2018, p. 106
COR
work family conflict ; e. g.
Greenhaus and Beautell 1985 ; WFC
WFC
Greenhaus and Beutell
1985, p. 77 WFC
WFC
COR
Ajzen, I. 1991 , “The Theory of Planned Behavior,” Organizational Behavior & Human De-
cision Processes, Vol. 50, No. 2, pp. 179211.
Ajzen, I., and Fishbein, M. 1980 , “Understanding Attitudes and Predicting Social Behavior,
Prentice Hall.
Ajzen, I. and Madden, T. J. 1986 , “Prediction of Goal-Directed Behavior : Attitudes, Inten-
tions, and Perceived Behavioral Control,” Journal of Experimental Social Psychology, Vol. 22,
No. 5, pp. 453474.
Anderson, J. R. 1982 , “Acquisition of Cognitive Skill,” Psychological Review, Vol. 89, No. 4,
pp. 396406.
Baldridge, D. C. and Veiga, J. F. 2001 , “Toward a Greater Understanding of The Willing-
ness to Request and Accommodation : Can Requesters’ Beliefs Disable The Americans with
Disabilities Act ?,” Academy of Management Review, Vol. 26, No. 1, pp. 8599.
Bamberger, P. 2009 , “Employee Help-Seeking : Antecedents, Consequences and New In-
sights for Future Research,” in J. Martocchio, H. Liao. and A. Joshi ed., Research in Person-
nel and Human Resources Management Vol. 28 pp. 4998 , Emerald Group Publishing.
Carmeli, A., Reiter-Palmon, R. and Ziv, E. 2010 , “Inclusive Leadership and Employee In-
volvement in Creative Tasks in the Workplace : The Mediating Role of Psychological
Safety,” Creativity Research Journal, Vol. 22, No. 3, pp. 250260.
Chan, M. E. 2013 , “Antecedents of Instrumental Interpersonal Help-Seeking : An Integra-
tive Review,” Applied Psychology, Vol. 62, No. 4, pp. 571596.
Crawford, E. R., LePine, J. A. and Rich, B. L. 2010 , “Linking Job Demands and Resources
to Employee Engagement and Burnout : A Theoretical Extension and Meta-Analytic Test,”
Journal of Applied Psychology, Vol. 95, No. 5, pp. 834848.
DePaulo, B. M. 1983 , “Perspective on help seeking,” in DePaulo, B. M., Nadler, A. and
Fisher, J. D. ed., New Direction in Helping Vol. 2 pp. 312 , Academic Press.
Edmondson, A. 1999 , “Psychological Safety and Learning Behavior in Work Teams,” Ad-
ministrative Science Quarterly, Vol. 44, No. 2, pp. 350383.
Fisher, J. D., Nadler, A. and Whitcher-Alagna, S. 1982 , “Recipient Reactions to Aid,” Psycho-
logical Bulletin, Vol. 91, No. 1, pp. 2754.
Greenberg, M. S. and Shapiro, S. P. 1971 , “Indebtedness : An Adverse Aspect of Asking for
and Receiving Help,” Sociometry, Vol. 34, No. 2, pp. 290301.
Greenhaus, J. H., and Beutell, N. J. 1985 , “Sources of Conflict Between Work and Gamily
Roles,” Academy of Management Review, Vol. 10, No. 1, pp. 7688.
Gross, A. E. and McMullen, P. A. 1983 , “Models of Help-Seeking Process. in B. M. DePaulo,
A. Nadler and J. D. Fishier ed., New Directions in Helping Vol. 2 pp. 4561 , Academic
Press.
Halbesleben, J. R., Neveu, J. P., Paustian-Underdahl, S. C., and Westman, M. 2014 , “Getting
to the “COR” Understanding the Role of Resources in Conservation of Resources Theory,”
Journal of management, Vol. 40, No. 5, pp. 13341364.
Hobfoll, E. 1989 , “Conservation of Resources : A New Attempt at Conceptualizing Stress,”
American Psychologist, Vol. 44, No. 3, pp. 513524.
Hobfoll, E. 2011 , “Conservation of Resource Caravans and Engaged Settings,” Journal of
Occupational and Organizational Psychology, Vol. 84, No. 1, pp. 116122.
Hobfoll, E., Halbesleben, J., Neveu, Jean-Pierre and Westman, M. 2018 , “Conservation of
Resources in The Organizational Context : The Reality of Resources and Their Conse-
quences,” Annual Review of Organizational Psychology and Organizational Behavior, Vol. 5,
No. 1, pp. 103128.
Lanaj, K., Gabriel, A. S. and Jennings, R. E. 2023 , “The Importance of Leader Recovery for
Leader Identity and Behavior,” Journal of Applied Psychology, Vol. 108, No. 10, pp. 1717
1736.
LePine, J. A., Podsakoff, N. P. and LePine, M. A. 2005 , “A Meta-Analytic Test of The Chal-
lenge Stressor Hindrance Stressor Framework : An Explanation for Inconsistent Relation-
ships among Stressors and Performance,” Academy of management journal, Vol. 48, No. 5,
pp. 764775.
Liu, Y., Chen, F. X., Chiang, J. T. J., Wang, Z., and Liu, H. 2022 , “Asking How to Fish vs.
Asking for Fish : Antecedents and Outcomes of Different Types of Help-Seeking at Work,”
Personnel Psychology, Vol. 75, No. 3, pp. 557587.
Nadler, A. 1983 . “Personal characteristics and help-seeking,” in B. M. DePaulo, A. Nadler
and J. D. Fishier ed., New Directions in Helping Vol. 2 pp. 303340 , Academic Press.
Nelson-Le Gall, S. 1981 , “Help-Seeking : An Understudied Problem-Solving Skill in Chil-
dren,” Developmental review, Vol. 1, No. 3, pp. 224246.
Shapiro, E. G. 1983 , “Embarrassment and Help-Seeking,” in B. M. DePaulo, A. Nadler and
J. D. Fishier ed., New Directions in Helping Vol. 2 pp. 143163 , Academic Press.
Van Der Vegt, G. S., Van De Vliert, E. and Oosterhof, A. 2003 , “Informational Dissimilarity
and Organizational Citizenship Behavior : The Role of Intrateam Interdependence and
Team identification,” Academy of Management Journal, Vol. 46, No. 6, pp. 715727.
Vogel, D. L., Wester, S. R., Larson, L. M. and Wade, N. G. 2006 , “An Information-Processing
Model of the Decision to Seek Professional Help,” Professional Psychology: Research and
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Coping : A Meta-Analytic Examination of Regulatory Strategies in the Work Stress Pro-
cess,” Journal of Applied Psychology, Vol. 104, No. 10, pp. 12961323.


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A Study on New Theoretical Perspective in Help-Seeking Research

ペーターセン,  エスベン

10882574

Petersen, Esben

Teaching the Swiss and German Youth about Japan : Missionary Juvenile Literature and its Role in Transcultural Education at the Turn of the Twentieth Century

冨田, 宏治

Tomida, Koji

On the Basso Ostinato and the KENMITSU Buddhism（2）: A Thinking on Acceptance and Modifications of Buddhism in Japan.

長友, 淳

50580643

Nagatomo, Jun

Lifestyle Mobilities in the Context of Lifestyle Migration in Japan

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