{"created":"2023-05-15T13:51:02.665088+00:00","id":12085,"links":{},"metadata":{"_buckets":{"deposit":"3cccde0a-2e61-4811-8747-d1d236e0aeec"},"_deposit":{"created_by":1,"id":"12085","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"12085"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00012085","sets":["275:659"]},"author_link":["30993"],"item_10002_alternative_title_34":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"ソウゾクゼイホウキュウジョウニキテイスルミナシゾウヨカゼイノカゼイヨウケン"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"70","bibliographicPageStart":"47","bibliographicVolumeNumber":"16","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":"The gift tax is based on the increase of the recipient’s assets. That increase is subject to taxation. In some cases, asset value can increase when property is moved. The gift tax is also levied in such instances.When the assets of a family corporation are increased by the transfer of property at a price significantly lower than the market value, the tax office assumes that the stockholders have received a gift. As a consequence, a gift tax is imposed on them. This article considers whether Inheritance Tax Law Article 9 applies only to family corporations or more broadly.","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":"2020-07-29"}],"displaytype":"detail","filename":"1349-6239_16_1_47-70.pdf","filesize":[{"value":"904.0 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/12085/files/1349-6239_16_1_47-70.pdf"},"version_id":"24b45ef7-13f0-4813-bfa0-a0bdd344a652"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"相続税法9条","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税法64条","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税法7条","subitem_subject_scheme":"Other"},{"subitem_subject":"みなし贈与","subitem_subject_scheme":"Other"},{"subitem_subject":"東京地裁平成26年10月29日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"東京高裁平成27年4月22日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税法基本通達9-2","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税法64条","subitem_subject_scheme":"Other"},{"subitem_subject":"同族会社等の行為計算の否認","subitem_subject_scheme":"Other"},{"subitem_subject":"相応の特別の関係","subitem_subject_scheme":"Other"},{"subitem_subject":"租税回避の意図","subitem_subject_scheme":"Other"},{"subitem_subject":"文理解釈","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":"相続税法9条に規定するみなし贈与課税の課税要件","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"相続税法9条に規定するみなし贈与課税の課税要件"},{"subitem_title":"Taxation Requirements Prescribed by Article 9 of the Inheritance Tax Law","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["659"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-07-29"},"publish_date":"2020-07-29","publish_status":"0","recid":"12085","relation_version_is_last":true,"title":["相続税法9条に規定するみなし贈与課税の課税要件"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:22:55.718046+00:00"}