{"_buckets": {"deposit": "aeb87a2d-9266-4db1-b17d-e11618f732c6"}, "_deposit": {"created_by": 1, "id": "13923", "owners": [1], "pid": {"revision_id": 0, "type": "depid", "value": "13923"}, "status": "published"}, "_oai": {"id": "oai:chuo-u.repo.nii.ac.jp:00013923", "sets": ["920"]}, "author_link": ["30993"], "item_10002_alternative_title_34": {"attribute_name": "タイトル(ヨミ)", "attribute_value_mlt": [{"subitem_alternative_title": "ショトクゼイホウノショトククブンハンテイニオケルジジツニンテイジョウノシカク―イワユルニッツウカチョウジケンサイコウ"}]}, "item_10002_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2021-09-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "16", "bibliographicPageStart": "3", "bibliographicVolumeNumber": "18", "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": "“No taxation without law” is an important legal principle. However, grammatical interpretation is often necessary to understand the text. The Tax Law frequently omits subjects. For example, article 34 paragraph 2 of the Income Tax Law does not define “payer.” As a result, an issue arose in court as to whether that section should only apply to cases in which the taxpayer pays the expense him or herself. There is no choice but to construct a definition by engaging in grammatical interpretation, even though such matters are supposed to be written in the law.\nThis article presents the “Case of Nittukatyo” to ponder the problem of interpreting the Tax Law. ", "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": "2022-05-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "1349-6239_18_2_3_16.pdf", "filesize": [{"value": "905.1 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 905100.0, "url": {"label": "本文を見る", "url": "https://chuo-u.repo.nii.ac.jp/record/13923/files/1349-6239_18_2_3_16.pdf"}, "version_id": "914691df-54fd-437d-b566-2fcf73c4f8aa"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "一時所得", "subitem_subject_scheme": "Other"}, {"subitem_subject": "所得区分", "subitem_subject_scheme": "Other"}, {"subitem_subject": "逆ハーフタックス事件", "subitem_subject_scheme": "Other"}, {"subitem_subject": "所得税法34条", "subitem_subject_scheme": "Other"}, {"subitem_subject": "パチンコ平和事件東京高裁昭和46年12月17日判決", "subitem_subject_scheme": "Other"}, {"subitem_subject": "最高裁平成24年1月16日判決", "subitem_subject_scheme": "Other"}, {"subitem_subject": "東京地裁平成9年4月25日判決", "subitem_subject_scheme": "Other"}, {"subitem_subject": "継続的行為", "subitem_subject_scheme": "Other"}, {"subitem_subject": "包括的所得概念", "subitem_subject_scheme": "Other"}, {"subitem_subject": "制限的所得概念", "subitem_subject_scheme": "Other"}, {"subitem_subject": "対価", "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": "所得税法の所得区分判定における事実認定上の視角―いわゆる日通課長事件再考", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "所得税法の所得区分判定における事実認定上の視角―いわゆる日通課長事件再考"}, {"subitem_title": "Fact-Finding Relating to Classification of Income in the Income Tax Law: The Case of the Nittsu Kacho", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "1", "path": ["920"], "permalink_uri": "https://chuo-u.repo.nii.ac.jp/records/13923", "pubdate": {"attribute_name": "公開日", "attribute_value": "2022-05-06"}, "publish_date": "2022-05-06", "publish_status": "0", "recid": "13923", "relation": {}, "relation_version_is_last": true, "title": ["所得税法の所得区分判定における事実認定上の視角―いわゆる日通課長事件再考"], "weko_shared_id": 1}