4 0 0 0 IR [ふるさと研究] 戦後のヤマに生まれた『大峰俳句』の十年
- 著者
- 糸瀬 勝彦 宮嶋 玲子 末永 裕貴 久門 守
- 出版者
- 近畿大学産業理工学部
- 雑誌
- かやのもり:近畿大学産業理工学部研究報告 = Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University (ISSN:13495801)
- 巻号頁・発行日
- no.32, pp.105-122, 2021-06-30
2 0 0 0 OA 〈論文・報告〉宗教法人が営む収益事業についての税法上の問題点
- 著者
- 中牟田 智朗
- 出版者
- 近畿大学産業理工学部
- 雑誌
- かやのもり:近畿大学産業理工学部研究報告 = Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University (ISSN:13495801)
- 巻号頁・発行日
- no.27, pp.12-18, 2017-12-15
The corporation profit tax doesn’t tax the religious corporation as a principle. It’s when profit business was managed, that the religious corporation taxes. There are various views about this profit business. I’d like to understand what profit business is by seeing a precedent. It’s easiest to understand that profit business checks the precedent. When understanding profit business, the problem of religious corporation taxation can be settled. This paper treats a religious corporation, but the corporation profit tax is analyzed in the center. It’s expected that a religious corporation is able to understand.
1 0 0 0 OA 〈研究ノート〉教員免許状制度の現状と課題 - 高等学校教諭免許状を中心として
- 著者
- 四海 飛鳥 永添 祥多
- 出版者
- 近畿大学産業理工学部
- 雑誌
- かやのもり:近畿大学産業理工学部研究報告 = Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University (ISSN:13495801)
- 巻号頁・発行日
- no.33, pp.1-7, 2022-06-30
<Abstract> We researched the current situation and issues of the teacher’s certificate system, based on the data from the Ministry of Education, Culture, Sports, Science and Technology. We have investigated the results and have done extensive research for the problems to be solved and achieved a better vision for the future. We investigated the teacher’s certificate system. We analyzed a transition about the licensed number of advanced class certificates and first class certificates as well as the subjects. We focused on the relation between the number as the year. We investigated the system with teachers that oversee classes without a certificate. We analyzed the licensed number of emergency certificates, and the number of teachers that was/are permitted to teach classes without a certificate. We also focused on the relation between the number as the year and investigated the cause for permission and took into consideration the many opinions from high school teachers.
1 0 0 0 OA [特集]「産業理工学部創立50周年記念事業」 報告: 記念誌
- 著者
- 森 正壽
- 出版者
- 近畿大学産業理工学部
- 雑誌
- かやのもり:近畿大学産業理工学部研究報告 = Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University (ISSN:13495801)
- 巻号頁・発行日
- no.25, pp.24-25, 2016-12-15
1 0 0 0 IR [ちくほう地域研究]いのちの歌〜炭坑に生きた歌人・山本詞〜
- 著者
- キム 英子 ヨンジャ
- 出版者
- 近畿大学産業理工学部
- 雑誌
- かやのもり:近畿大学産業理工学部研究報告 = Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University (ISSN:13495801)
- 巻号頁・発行日
- no.28, pp.74-79, 2018-06-30