{"created":"2023-05-15T13:52:09.549431+00:00","id":13953,"links":{},"metadata":{"_buckets":{"deposit":"ab193467-63dc-4ff4-9ddd-c22563ace474"},"_deposit":{"created_by":1,"id":"13953","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13953"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013953","sets":["333:924"]},"author_link":["51543","51542"],"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":"65","bibliographicPageStart":"37","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":"　租税法は侵害規範であるから租税法の解釈・適用は租税法律主義の支配の下に置かれている。その租税法律主義の解釈原理として文理解釈が求められており、拡張解釈や類推解釈は許されないとの考え方が通説として受け入れられている。そこで、本稿は、文理解釈の原則が援用された注目最高裁判決を素材に、租税法解釈の在り方を論じたものである。\n　租税公平主義は租税法の立法目的とされるが、租税公平主義を重視するあまり、租税法の具体的文言から離れた解釈論が展開されがちであり、趣旨解釈の名の下に拡張解釈や縮小解釈が採用された判例も少なくない。拡張解釈は租税法律主義に抵触するのであるが、租税法の解釈適用の場面で、租税公平主義を優先すべきか、租税法律主義を尊重すべきか、といった租税法律主義と租税公平主義の両者の相克の関係性が租税裁判例で浮き彫りにされ、租税法学における解釈論争に発展する場合もあった。本稿では、租税法律主義の要請である文理解釈に基づいて判断が下された最高裁判決を検証することにより、租税法解釈の在り方を確認することを目的とした。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51543","nameIdentifierScheme":"WEKO"}],"names":[{"name":"MASUDA, Hidetoshi","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":"増田, 英敏"},{"creatorName":"マスダ, ヒデトシ","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_37-65.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/13953/files/0009-6296_123_11-12_37-65.pdf"},"version_id":"a0b8ac2e-167a-4eb6-8dd1-8a05afe28d61"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税公平主義","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律主義","subitem_subject_scheme":"Other"},{"subitem_subject":"ホステス報酬源泉徴収","subitem_subject_scheme":"Other"},{"subitem_subject":"長崎年金二重課税","subitem_subject_scheme":"Other"},{"subitem_subject":"文理解釈","subitem_subject_scheme":"Other"},{"subitem_subject":"趣旨解釈","subitem_subject_scheme":"Other"},{"subitem_subject":"金子宏","subitem_subject_scheme":"Other"},{"subitem_subject":"松澤智","subitem_subject_scheme":"Other"},{"subitem_subject":"木村弘之亮","subitem_subject_scheme":"Other"},{"subitem_subject":"玉國文敏","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":"租税法律主義と租税法解釈の在り方 : 注目最高裁判決を素材に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税法律主義と租税法解釈の在り方 : 注目最高裁判決を素材に"},{"subitem_title":"Tax Law Principle and The Way of Interpretation of Tax Law","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":"13953","relation_version_is_last":true,"title":["租税法律主義と租税法解釈の在り方 : 注目最高裁判決を素材に"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:33:51.352030+00:00"}