[{"onix":{"RecordReference":"9784828305691","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784828305691"},"DescriptiveDetail":{"ProductComposition":"00","ProductForm":"BA","ProductFormDetail":"B109","TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","TitleText":{"collationkey":"「キンユウショトクカゼイノイッポンカ」「ジュニアニーサ」「マイナンバーセイド」ソウゴカンケイノジツム～ヘハヤワカリイセイニジュウハチネンイチガツイコウノアズカリシサンギョウムノポイント～","content":"「金融所得課税の一体化」「ジュニアNISA」「マイナンバー制度」相互関係の実務 　　　　　　～早わかり平成28年1月以降の預り資産業務のポイント～"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":["A01"],"PersonName":{"collationkey":"","content":"橋本正明"}}],"Language":[{"LanguageRole":"01","LanguageCode":"jpn","CountryCode":"JP"}],"Extent":[{"ExtentType":"11","ExtentValue":"64","ExtentUnit":"03"}],"Subject":[{"MainSubject":"","SubjectSchemeIdentifier":"78","SubjectCode":"2033"},{"SubjectSchemeIdentifier":"79","SubjectCode":"15"}],"Audience":[{"AudienceCodeType":"22","AudienceCodeValue":"00"}]},"CollateralDetail":{"TextContent":[{"TextType":"04","ContentAudience":"00","Text":"第１編　金融所得課税の一体化 \n1．特定公社債等に対する課税方式の見直し \n2．一般公社債等に対する課税方式の見直し \n3．割引債に対する課税方式の見直し \n4．告知の確認と支払調書の提出等 \n5．損益通算の範囲 \n6．利子等に対する源泉徴収不適用 \n7．特定公社債等の特定口座への受入れ \nCheck Test1\n\n第２編　平成28年1月以降のNISAの変更事項\n1．NISAの目的とその概要 \n2．ジュニアNISAの概要 \n3．その他のNISAに係る変更事項等 \n4．職場積立NISA\n Check Test 2\n\n第３編　マイナンバー制度\n1．マイナンバー制度の概要 \n2．金融商品取引業者等における利用範囲等 \n3．金融商品取引業者等における特定個人情報の取扱い \n4．金融所得課税の一体化およびNISA制度との関連事項等 \nCheck Test 3\n\n第４編　その他最近の制度改正に係る留意事項 \n1．金融商品取引業者等向けの総合的な監督指針の一部改正 \n2．日本証券業協会の定款の一部改正 \n3．受取配当等の益金不算入制度の見直し \nCheck Test 4\n Check Test 解答"}],"SupportingResource":[{"ResourceContentType":"01","ContentAudience":"01","ResourceMode":"03","ResourceVersion":[{"ResourceForm":"02","ResourceVersionFeature":[{"ResourceVersionFeatureType":"01","FeatureValue":"D502"},{"ResourceVersionFeatureType":"04","FeatureValue":"9784828305691.jpg"}],"ResourceLink":"https:\/\/cover.openbd.jp\/9784828305691.jpg"}]}]},"PublishingDetail":{"Imprint":{"ImprintIdentifier":[{"ImprintIDType":"24","IDValue":"7127"},{"ImprintIDType":"19","IDValue":"8283"}],"ImprintName":"ビジネス教育出版社"},"Publisher":{"PublishingRole":"01","PublisherIdentifier":[{"PublisherIDType":"24","IDValue":"7127"},{"PublisherIDType":"19","IDValue":"8283"}],"PublisherName":"ビジネス教育出版社"},"PublishingDate":[{"PublishingDateRole":"01","Date":"20150502"},{"PublishingDateRole":"25","Date":"20150418"},{"PublishingDateRole":"09","Date":"20150317"}]},"ProductSupply":{"MarketPublishingDetail":{"MarketPublishingStatus":"00","MarketPublishingStatusNote":"1;"},"SupplyDetail":{"ProductAvailability":"99","Price":[{"PriceType":"03","PriceAmount":"900","CurrencyCode":"JPY"}]}}},"hanmoto":{"datezeppan":"","zaiko":21,"maegakinado":"◆金融所得課税の一体化とは何か、NISAはどう変わるのか、マイナンバー制度はこれらとどう結びつくのかをわかりやすく解説。\n◆今後対応すべき事項、想定スケジュール、実務上の留意点を示すとともに、理解度が確認できるCheck Testも収録。\n","jushoujouhou":"","storelink":"","author":[{"listseq":1,"dokujikubun":"著"}],"datemodified":"2021-09-30 13:57:09","datecreated":"2015-03-18 11:31:58","hanmotoinfo":{"name":"ビジネス教育出版社","yomi":"ビジネスキョウイクシュッパンシャ","url":"https:\/\/www.bks.co.jp\/","twitter":"","facebook":"","chokutori":"","toritsugitorikyo":"","toritsugisonota":"全官報","eigyoudaihyousha":"","phoneshoten":"","facsimileshoten":"","emailshoten":"","ordersitesonota":"","ordersitejisha":"","henpin":""},"dateshuppan":"2015-04"},"summary":{"isbn":"9784828305691","title":"「金融所得課税の一体化」「ジュニアNISA」「マイナンバー制度」相互関係の実務 　　　　　　～早わかり平成28年1月以降の預り資産業務のポイント～","volume":"","series":"","publisher":"ビジネス教育出版社","pubdate":"20150502","cover":"https:\/\/cover.openbd.jp\/9784828305691.jpg","author":"橋本正明／著"}}]