{"created":"2023-05-15T13:51:34.488709+00:00","id":12821,"links":{},"metadata":{"_buckets":{"deposit":"5301113f-abc8-4e81-8c43-b0a25464f25b"},"_deposit":{"created_by":1,"id":"12821","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"12821"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00012821","sets":["275:778"]},"author_link":["30993"],"item_10002_alternative_title_34":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"ゼイムチョウサニオケルトメオキヲメグルギロン"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"23","bibliographicPageStart":"3","bibliographicVolumeNumber":"17","bibliographic_titles":[{"bibliographic_title":"中央ロー・ジャーナル"},{"bibliographic_title":"Chuo Law Journal","bibliographic_titleLang":"en"}]}]},"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 revision of the Act on General Rules for National Taxes in December of 2011 set out procedures for what is called a tax inquiry. This revision was expected to clarify the practices for detention of property. However, the clarification is not so clear, and various questions have been raised as to its meaning. This article discusses some of the principal points at issue.","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":"2021-04-30"}],"displaytype":"detail","filename":"1349-6239_17_2_3_23.pdf","filesize":[{"value":"1.3 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/12821/files/1349-6239_17_2_3_23.pdf"},"version_id":"f901aa08-0faf-40be-8c34-77bca86bb5b5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"留置き","subitem_subject_scheme":"Other"},{"subitem_subject":"荒川民商事件","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法74条の7","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法施行令30条の3","subitem_subject_scheme":"Other"},{"subitem_subject":"提出の要求","subitem_subject_scheme":"Other"},{"subitem_subject":"質問検査権","subitem_subject_scheme":"Other"},{"subitem_subject":"調査手続通達","subitem_subject_scheme":"Other"},{"subitem_subject":"調査手続FAQ","subitem_subject_scheme":"Other"},{"subitem_subject":"平成23年度税制改正","subitem_subject_scheme":"Other"},{"subitem_subject":"京都地裁昭和59年4月26日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"任意調査","subitem_subject_scheme":"Other"},{"subitem_subject":"預り証","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":"税務調査における留置きを巡る議論","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税務調査における留置きを巡る議論"},{"subitem_title":"Detention in Tax Investigations","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["778"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-04-30"},"publish_date":"2021-04-30","publish_status":"0","recid":"12821","relation_version_is_last":true,"title":["税務調査における留置きを巡る議論"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:08:17.911159+00:00"}