{"created":"2023-05-15T13:51:46.192017+00:00","id":13258,"links":{},"metadata":{"_buckets":{"deposit":"8034f255-17ae-4e90-9021-7d514413085e"},"_deposit":{"created_by":1,"id":"13258","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13258"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013258","sets":["275:863"]},"author_link":["30993"],"item_10002_alternative_title_34":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"ショトクゼイホウジョウノフドウサンショトクノギョウムニカカルヒツヨウケイヒ―コクゼイフフクシンパンジョレイワガンネンクガツハツカサイケツヲソザイトシテ―"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"21","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":"Real estate income has long been characterized as asset-based income or unearned income. However, the significance of asset-based income is not always clear, and real estate income should not be considered only as fruit obtained from the property.\nThis approach affects the nature of the income and its category as well as its tax treatment. The range of expenses that can be deducted when calculating the amount of real estate income becomes a problem.\nThis article discusses a recent decision of the National Tax Tribunal. It described the lending of real estate, under Article 26, paragraph 1 (Real Estate Income) of the Income Tax Act, as a series of operations from the provision of the property to its return. Taking note of the decision, this article considers issues concerning necessary expenses related to real estate income.","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":"2021-10-06"}],"displaytype":"detail","filename":"1349-6239_17_3_3_21.pdf","filesize":[{"value":"889.5 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/13258/files/1349-6239_17_3_3_21.pdf"},"version_id":"44b3ad18-dd36-4218-abb9-860e74956822"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"不動産所得","subitem_subject_scheme":"Other"},{"subitem_subject":"必要経費","subitem_subject_scheme":"Other"},{"subitem_subject":"国税不服審判所令和1年9月20日裁決","subitem_subject_scheme":"Other"},{"subitem_subject":"資産性所得","subitem_subject_scheme":"Other"},{"subitem_subject":"担税力","subitem_subject_scheme":"Other"},{"subitem_subject":"業務的規模","subitem_subject_scheme":"Other"},{"subitem_subject":"real estate income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"necessary expenses","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"The National Tax Tribunal ordinance sum September 20, 1 decision","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Assets-related income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"taxable capacity","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Scale of working","subitem_subject_language":"en","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":"所得税法上の不動産所得の業務に係る必要経費―国税不服審判所令和元年9月20日裁決を素材として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法上の不動産所得の業務に係る必要経費―国税不服審判所令和元年9月20日裁決を素材として―"},{"subitem_title":"Necessary Expenses Related to Real Estate Income : Decision of the National Tax Tribunal, September 20, 2019","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["863"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-10-06"},"publish_date":"2021-10-06","publish_status":"0","recid":"13258","relation_version_is_last":true,"title":["所得税法上の不動産所得の業務に係る必要経費―国税不服審判所令和元年9月20日裁決を素材として―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:56:57.523985+00:00"}