{"created":"2023-05-15T13:51:30.051502+00:00","id":12719,"links":{},"metadata":{"_buckets":{"deposit":"41610a9e-8f22-4aeb-92fa-618ecc4a13c1"},"_deposit":{"created_by":1,"id":"12719","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"12719"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00012719","sets":["275:763"]},"author_link":["30993"],"item_10002_alternative_title_34":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"ショトクゼイホウサンジョウナナジョウノ「ベツダンノサダメ」トカジヒガイネン―ショトクゼイホウサンジュウナナジョウトヨンジュウゴジョウノテキヨウニオケルユウセンレツゴカンケイ―"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"45","bibliographicPageStart":"29","bibliographicVolumeNumber":"17","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":" Household expenses are an example of uncertainty in income tax law. Disputes can easilyarise over interpretation.\n Should Article 37 be given primary importance and Article 45 secondary consideration? Orshould Article 45 be given precedence as a particular aspect of the tax law?\n The issue is one of priority subordination in the application of Articles 37 and 45.\n This article considers this point from both the contextual and intentional perspectives.","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":[{"nameIdentifier":"30993","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-01-19"}],"displaytype":"detail","filename":"1349-6239_17_1_29_45.pdf","filesize":[{"value":"844.2 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/12719/files/1349-6239_17_1_29_45.pdf"},"version_id":"77e93d74-aaec-4320-bff9-48228370e534"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税法37条","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法45条","subitem_subject_scheme":"Other"},{"subitem_subject":"家事費","subitem_subject_scheme":"Other"},{"subitem_subject":"家事関連費","subitem_subject_scheme":"Other"},{"subitem_subject":"別段の定め","subitem_subject_scheme":"Other"},{"subitem_subject":"必要経費","subitem_subject_scheme":"Other"},{"subitem_subject":"東京地裁平成6年6月24日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"東京高裁平成24年9月19日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"徳島地裁平成7年4月28日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"青色申告","subitem_subject_scheme":"Other"},{"subitem_subject":"直接対応","subitem_subject_scheme":"Other"},{"subitem_subject":"一般対応","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":"所得税法37条の「別段の定め」と家事費概念―所得税法37条と45条の適用における優先劣後関係","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法37条の「別段の定め」と家事費概念―所得税法37条と45条の適用における優先劣後関係"},{"subitem_title":"Household Expenses and “Particular Fate” in Income Tax Law : Subordinated Relations Given Priority in the Application of Articles 37 and 45","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["763"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-01-19"},"publish_date":"2021-01-19","publish_status":"0","recid":"12719","relation_version_is_last":true,"title":["所得税法37条の「別段の定め」と家事費概念―所得税法37条と45条の適用における優先劣後関係"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:14:24.486685+00:00"}