{"created":"2023-05-15T13:50:47.472820+00:00","id":11738,"links":{},"metadata":{"_buckets":{"deposit":"8e839a26-0c19-42fe-b501-1c1cda01baf2"},"_deposit":{"created_by":1,"id":"11738","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"11738"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00011738","sets":["275:590"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"72","bibliographicPageStart":"43","bibliographicVolumeNumber":"15","bibliographic_titles":[{"bibliographic_title":"中央ロー・ジャーナル"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　Japan has adopted a self-assessment system for tax payment. When matters need to be corrected, taxpayers are allowed to amend the initial contents of their final returns on their own. This is also possible after the time limit for the final income tax return.\n　Nothing in the General Rules for National Taxes, however, clearly states the deadlines for amended returns and returns after the due date. This article suggests that deadlines for amended returns and returns after the due date should be determined by the date when the tax administration’s power of collection expires, as expressed in district court decisions.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30993","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAKAI, Katsuhiko","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央ロー・ジャーナル編集委員会"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1349-6239","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"酒井, 克彦"},{"creatorName":"サカイ, カツヒコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-06-08"}],"displaytype":"detail","filename":"1349-6239-15-1-P043-072.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/11738/files/1349-6239-15-1-P043-072.pdf"},"version_id":"6e1f15c4-2a61-43d6-8587-a5a4d1305517"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"徴収権の消滅","subitem_subject_scheme":"Other"},{"subitem_subject":"除斥期間","subitem_subject_scheme":"Other"},{"subitem_subject":"修正申告の提出期限","subitem_subject_scheme":"Other"},{"subitem_subject":"富山地裁平成19年3月14日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"名古屋高裁金沢支部平成19年9月12日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"名古屋地裁平成13年9月28日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"時効の起算点","subitem_subject_scheme":"Other"},{"subitem_subject":"事実上の期待可能性説","subitem_subject_scheme":"Other"},{"subitem_subject":"期限後申告と修正申告","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法18条","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法19条","subitem_subject_scheme":"Other"},{"subitem_subject":"課税賦課権","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":"期限後申告書の提出期限―国税の徴収権の消滅や除斥期間からのアプローチ―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"期限後申告書の提出期限―国税の徴収権の消滅や除斥期間からのアプローチ―"},{"subitem_title":"The Deadline of the Returns after Due Date - Approach from Extinctive Prescription for Right of Collection and Statute of Limitation -","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["590"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-06-08"},"publish_date":"2019-06-08","publish_status":"0","recid":"11738","relation_version_is_last":true,"title":["期限後申告書の提出期限―国税の徴収権の消滅や除斥期間からのアプローチ―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:32:49.736804+00:00"}