{"created":"2023-05-15T13:51:26.384293+00:00","id":12575,"links":{},"metadata":{"_buckets":{"deposit":"a2846fe2-cd19-40f3-9028-1ca69f77e19c"},"_deposit":{"created_by":1,"id":"12575","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"12575"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00012575","sets":["275:731"]},"author_link":["30993"],"item_10002_alternative_title_34":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"ホウジンゼイホウサンジュウヨンジョウニコウニキテイスルコウガクヤクインキュウヨノフソウトウセイ ―イワユルザンパジケンヲソザイトシテ―"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"46","bibliographicPageStart":"25","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 Corporate Tax Law does not allow a business to deduct excessive executive salaries as expenses. This prohibition raises the issue of how “excessive” is to be determined. Specifically, what criteria are to be used and can individual management strengths of particular individuals be considered?\nThe “Zanpa” case addressed such questions. The Tokyo High Court concluded that taking individual skills into account was improper because any such evaluation would be subjective and arbitrary. This article examines the pros and cons of the ruling and how it stands in relation to American 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":"2020-11-17"}],"displaytype":"detail","filename":"1349-6239_16_2_25-46.pdf","filesize":[{"value":"1.2 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/12575/files/1349-6239_16_2_25-46.pdf"},"version_id":"a011b2be-a44e-4ad1-879e-cdac00b6671e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法34条","subitem_subject_scheme":"Other"},{"subitem_subject":"高額役員給与","subitem_subject_scheme":"Other"},{"subitem_subject":"残波事件","subitem_subject_scheme":"Other"},{"subitem_subject":"不相当に高額","subitem_subject_scheme":"Other"},{"subitem_subject":"同業者比較","subitem_subject_scheme":"Other"},{"subitem_subject":"役員給与","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法57条","subitem_subject_scheme":"Other"},{"subitem_subject":"FOOS v. COMMISSIONER","subitem_subject_scheme":"Other"},{"subitem_subject":"RUTTER v. COMMISSIONER","subitem_subject_scheme":"Other"},{"subitem_subject":"EDWIN'S, INC., v. UNITED STATES","subitem_subject_scheme":"Other"},{"subitem_subject":"ELHOTI'S, INC., v. COMMISSIONER","subitem_subject_scheme":"Other"},{"subitem_subject":"EXACTO ","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":"法人税法34条2項に規定する高額役員給与の不相当性  ―いわゆる残波事件を素材として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法34条2項に規定する高額役員給与の不相当性  ―いわゆる残波事件を素材として―"},{"subitem_title":"“Excessive” Executive Salaries Under the Corporate Tax Law : The Zanpa Case","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["731"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-11-17"},"publish_date":"2020-11-17","publish_status":"0","recid":"12575","relation_version_is_last":true,"title":["法人税法34条2項に規定する高額役員給与の不相当性  ―いわゆる残波事件を素材として―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:15:49.220605+00:00"}