{"created":"2023-05-15T13:51:26.617878+00:00","id":12580,"links":{},"metadata":{"_buckets":{"deposit":"c7c36d9a-0bc2-47b8-8a2a-435dd43ad38b"},"_deposit":{"created_by":1,"id":"12580","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"12580"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00012580","sets":["275:724"]},"author_link":["30993"],"item_10002_alternative_title_34":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"ショウヒゼイノムシンコクトイツワリソノタフセイノコウイ"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"29","bibliographicPageStart":"3","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 proscription of “false and wrongful acts” in Article 70 Clause 4 of the National Tax Act covers only certain kinds of acts or omissions. The scope is an important matter. \nThere is no disagreement that it includes concealing or disguising relevant information.  \nDoes the language, however, also involve the failure to file a tax return?  \nThis article considers the question with reference to a judgment of October 18, 2017 by the Tokyo District Court.\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":"2020-11-17"}],"displaytype":"detail","filename":"1349-6239_16_3_3_29.pdf","filesize":[{"value":"919.3 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/12580/files/1349-6239_16_3_3_29.pdf"},"version_id":"d7314401-6523-46d1-9521-0c6f34bde3d9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"隠蔽・仮装","subitem_subject_scheme":"Other"},{"subitem_subject":"偽りその他不正の行為","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":"無申告","subitem_subject_scheme":"Other"},{"subitem_subject":"故意","subitem_subject_scheme":"Other"},{"subitem_subject":"虚偽答弁","subitem_subject_scheme":"Other"},{"subitem_subject":"行為性","subitem_subject_scheme":"Other"},{"subitem_subject":"除斥期間","subitem_subject_scheme":"Other"},{"subitem_subject":"行為意思","subitem_subject_scheme":"Other"},{"subitem_subject":"最高裁昭和63年10月27日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"最高裁昭和52年1月25日判決","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":"消費税の無申告と偽りその他不正の行為","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税の無申告と偽りその他不正の行為"},{"subitem_title":"The Failure to File Consumption Tax Returns, Deception, and Other Wrongful Acts","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["724"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-11-17"},"publish_date":"2020-11-17","publish_status":"0","recid":"12580","relation_version_is_last":true,"title":["消費税の無申告と偽りその他不正の行為"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:16:06.243884+00:00"}