{"created":"2023-05-15T13:52:09.500193+00:00","id":13952,"links":{},"metadata":{"_buckets":{"deposit":"f3e6b498-26aa-4c05-8595-ea3e4e72fdf8"},"_deposit":{"created_by":1,"id":"13952","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13952"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013952","sets":["333:924"]},"author_link":["51541","51540"],"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":"36","bibliographicPageStart":"17","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":"　「総財産（総体財産、全体財産、資産）」という概念を鍵として、租税が伝統的に「総財産」を引当てとする人的責任を課すものとして理解されてきたこと、また、各国の憲法の人権規定は「財産権保障」としては伝統的には「総財産」の一部を構成する個別の「財産権」を守ろうとしてきたにとどまり、「総財産」自体は保障の対象ではなく、このため、租税の賦課は財産権保障との関係では問題とならないと考えられてきたことを指摘する。具体的には、「総財産」概念の起源に関する原恵美の研究を紹介した後、ドイツ及びアメリカにおける憲法の財産権保障の規程と租税の関係に関する議論状況を述べる。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51541","nameIdentifierScheme":"WEKO"}],"names":[{"name":"FUCHI, Keigo","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":"渕, 圭吾"},{"creatorName":"フチ, ケイゴ","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_17-36.pdf","filesize":[{"value":"2.6 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/13952/files/0009-6296_123_11-12_17-36.pdf"},"version_id":"821375a7-f842-4f13-9c3f-716c6a288572"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"財産権保障","subitem_subject_scheme":"Other"},{"subitem_subject":"憲法29条","subitem_subject_scheme":"Other"},{"subitem_subject":"総財産","subitem_subject_scheme":"Other"},{"subitem_subject":"資産","subitem_subject_scheme":"Other"},{"subitem_subject":"全体財産","subitem_subject_scheme":"Other"},{"subitem_subject":"純粋経済損失","subitem_subject_scheme":"Other"},{"subitem_subject":"租税","subitem_subject_scheme":"Other"},{"subitem_subject":"ヘンリー・サイモンズ","subitem_subject_scheme":"Other"},{"subitem_subject":"マルティン・ヴォルフ","subitem_subject_scheme":"Other"},{"subitem_subject":"原恵美","subitem_subject_scheme":"Other"},{"subitem_subject":"和田俊憲","subitem_subject_scheme":"Other"},{"subitem_subject":"フリアウフ","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":"憲法の財産権保障と租税の関係について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"憲法の財産権保障と租税の関係について"},{"subitem_title":"Does Article 29 of the Constitution Limit the Power to Tax?","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":"13952","relation_version_is_last":true,"title":["憲法の財産権保障と租税の関係について"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:33:57.927576+00:00"}