{"created":"2023-05-15T13:50:47.688259+00:00","id":11743,"links":{},"metadata":{"_buckets":{"deposit":"75300688-285a-41bc-8412-cc7db51e7e9d"},"_deposit":{"created_by":1,"id":"11743","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"11743"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00011743","sets":["275:591"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"46","bibliographicPageStart":"23","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":"　This article takes up the question of whether illegal expenditures, such as money spent to cooperate on tax evasion, are counted as losses under the Corporate Tax Law.\n　Applying generally accepted corporate accounting standards, a Supreme Court September 16, 1994 Third Petty Bench denied the inclusion of the loss. Subsequently, the issue received legislative attention in the 2006 revision of the tax system. \n　However, the meaning of the revision on this point, Article 55 of the Corporate Tax Law, is not clear. \n　This paper examines Article 55 of the Corporate Tax law and Articles 68 and 70 of the General National Tax Law to clarify the requirements.\n","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":"1349-6239-15-2-P023-046.pdf","filesize":[{"value":"913.9 kB"}],"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/11743/files/1349-6239-15-2-P023-046.pdf"},"version_id":"893bce3d-887b-495a-8dcf-022585ea6068"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法55条","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法68条","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法70条","subitem_subject_scheme":"Other"},{"subitem_subject":"隠蔽仮装行為","subitem_subject_scheme":"Other"},{"subitem_subject":"一般に公正妥当と認められる会計処理の基準","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"エス・ブイ・シー事件","subitem_subject_scheme":"Other"},{"subitem_subject":"大竹貿易事件","subitem_subject_scheme":"Other"},{"subitem_subject":"脱税協力金","subitem_subject_scheme":"Other"},{"subitem_subject":"違法経費","subitem_subject_scheme":"Other"},{"subitem_subject":"必要経費","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法37条","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":"租税負担の減少行為に係る「意図」と法人税法55条1項―「隠ぺい・仮装」概念を巡る法人税法と国税通則法の径庭―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税負担の減少行為に係る「意図」と法人税法55条1項―「隠ぺい・仮装」概念を巡る法人税法と国税通則法の径庭―"},{"subitem_title":"“Intention” of Disguised Actions to Decrease Taxes: Differences between Article 55 of the Corporate Tax Law and General Rules for National Taxes","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["591"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-06-08"},"publish_date":"2019-06-08","publish_status":"0","recid":"11743","relation_version_is_last":true,"title":["租税負担の減少行為に係る「意図」と法人税法55条1項―「隠ぺい・仮装」概念を巡る法人税法と国税通則法の径庭―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:32:43.863465+00:00"}