{"created":"2023-05-15T13:52:09.454389+00:00","id":13951,"links":{},"metadata":{"_buckets":{"deposit":"61f4752b-15a8-43c7-8478-62cba45829c1"},"_deposit":{"created_by":1,"id":"13951","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13951"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013951","sets":["333:924"]},"author_link":["51539","51538"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-21","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"11-12","bibliographicPageEnd":"16","bibliographicPageStart":"1","bibliographicVolumeNumber":"123","bibliographic_titles":[{"bibliographic_title":"法学新報"}]}]},"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":"　憲法学において取り扱われる租税法に関するテーマの中から、「租税法律主義と適正手続の保障」と「租税法の違憲審査」の二つについて、若干の所感を述べたもの。\n　前者では、租税法律主義を定める憲法八四条と適正手続の保障を定める三一条は、ともに国民に対して義務を課しまたは権利を制限するには法律の根拠を有するとの憲法四一条の法原則をそれぞれの領域について厳格化して明文化したものであり、その保障内容は大きく重なっていることを指摘し、憲法の観点から統一的な把握が必要であるとした。\n　後者では、憲法一四条一項に基づく租税法の違憲審査について、最高裁判例は、区別の態様が目的との関連で著しく不合理であることが明らかでなければ違憲判決を下すことができないとするため、この領域で違憲判決はあり得ないようにも思われる。これに対して、ドイツの憲法判例では、平等違反を理由とした租税法の違憲判決が目に付く。その理由は、平等原則から首尾一貫性の原則が導き出されているからであり、日本の憲法判例にも導入できるか、体系的な検討が必要であるとした。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51539","nameIdentifierScheme":"WEKO"}],"names":[{"name":"KUDO, Tatsuro","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"法学新報編集委員会"}]},"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":"0009-6296","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":"工藤, 達朗"},{"creatorName":"クドウ, タツロウ","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":"2022-06-08"}],"displaytype":"detail","filename":"0009-6296_123_11-12_1-16.pdf","filesize":[{"value":"2.5 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/13951/files/0009-6296_123_11-12_1-16.pdf"},"version_id":"92bf4579-3f54-4d3f-86c8-e4b39b20fa77"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税法律主義","subitem_subject_scheme":"Other"},{"subitem_subject":"適正手続の保障","subitem_subject_scheme":"Other"},{"subitem_subject":"平等原則","subitem_subject_scheme":"Other"},{"subitem_subject":"首尾一貫性","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法の違憲審査","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":"憲法と租税法に関する若干の所感","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"憲法と租税法に関する若干の所感"},{"subitem_title":"Einige Bemerkungen über das Steuerrecht im Verfassungsrecht","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["924"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-06-08"},"publish_date":"2022-06-08","publish_status":"0","recid":"13951","relation_version_is_last":true,"title":["憲法と租税法に関する若干の所感"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:33:58.895364+00:00"}