{"created":"2023-05-15T13:52:09.641257+00:00","id":13955,"links":{},"metadata":{"_buckets":{"deposit":"5e39898d-6bd8-484d-a325-fe249a8213c8"},"_deposit":{"created_by":1,"id":"13955","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13955"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013955","sets":["333:924"]},"author_link":["51547","51546"],"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":"117","bibliographicPageStart":"99","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":" 不動産は、古くから、波状的に多種多様な租税が課されてきた。本稿は、なぜ不動産に対してはこのような税制がとられてきたのかを歴史的に考察したうえ、そのような税制は理論的に妥当な制度といえるか、今後改革する必要があるとすればどのような方策がありうるのか、その改革に対してはどのような障害が予想されるのかについて検討するものである。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51547","nameIdentifierScheme":"WEKO"}],"names":[{"name":"IWASAKI, Masaaki","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":"岩﨑, 政明"},{"creatorName":"イワサキ, マサアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"51546","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":"2022-06-08"}],"displaytype":"detail","filename":"0009-6296_123_11-12_99-117.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/13955/files/0009-6296_123_11-12_99-117.pdf"},"version_id":"f9ea15bd-15f3-4688-a2f5-6ca7774fa65a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"多重課税","subitem_subject_scheme":"Other"},{"subitem_subject":"譲渡所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"不動産取得税","subitem_subject_scheme":"Other"},{"subitem_subject":"登録免許税","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税","subitem_subject_scheme":"Other"},{"subitem_subject":"固定資産税","subitem_subject_scheme":"Other"},{"subitem_subject":"流通税","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":"不動産に係る多重課税の排除について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"不動産に係る多重課税の排除について"},{"subitem_title":"The Anatomy of Anti-multi-taxation on Immovable Property","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":"13955","relation_version_is_last":true,"title":["不動産に係る多重課税の排除について"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:33:48.057350+00:00"}