{"created":"2023-05-15T13:52:09.686488+00:00","id":13956,"links":{},"metadata":{"_buckets":{"deposit":"7b88a21f-1820-43c9-bd76-34e7aa6f09ec"},"_deposit":{"created_by":1,"id":"13956","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13956"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013956","sets":["333:924"]},"author_link":["51548","51549"],"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":"150","bibliographicPageStart":"119","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":"　日本の消費税は、インボイス保存を仕入税額控除の法定要件としない、世界的にみて稀有な制度とされる。しかしながら、複数税率の議論に伴い、日本でも課税事業者番号を組み入れたインボイスの導入が検討されている。\n　本稿では、インボイス式税額控除の導入から約四〇年を経たＥＵ域内の付加価値税に注目し、付加価値税指令と欧州司法裁判所判例を素材に、インボイスの機能と課題を考える。\n　ＥＵの付加価値税指令と日本の消費税法とで大きく異なるのは、前者が仕入税額控除を請求権と位置付け、「即時かつ完全な控除」を原則としていることである。また欧州司法裁判所は、「仕入税額控除は付加価値税制度の根幹であり、原則として制約をしてはならない」という理念のもと、脱税などの状況には考慮しつつ、インボイスの受領事業者の仕入税額控除請求権の確保を重視している。\n　インボイスは、税額転嫁と仕入税額控除の両輪で稼働する消費課税制度にとって不可欠なツールである。その導入による零細事業者への影響、その保存に対する課税当局の厳格な運用による仕入税額控除の過度な否認が懸念される中で、簡素な仕組みや修正ルールを考えていく必要がある。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51549","nameIdentifierScheme":"WEKO"}],"names":[{"name":"NISHIYAMA, Yumi","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":"西山, 由美"},{"creatorName":"ニシヤマ, ユミ","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_119-150.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/13956/files/0009-6296_123_11-12_119-150.pdf"},"version_id":"335fe756-edf1-43f8-ab92-340b55e28433"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"付加価値税","subitem_subject_scheme":"Other"},{"subitem_subject":"インボイス","subitem_subject_scheme":"Other"},{"subitem_subject":"適格請求書","subitem_subject_scheme":"Other"},{"subitem_subject":"仕入税額控除","subitem_subject_scheme":"Other"},{"subitem_subject":"中立原則","subitem_subject_scheme":"Other"},{"subitem_subject":"付加価値税指令","subitem_subject_scheme":"Other"},{"subitem_subject":"欧州司法裁判所先決裁定","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":"消費課税におけるインボイスの機能と課題 : ＥＵ域内の共通ルールと欧州司法裁判所判例を素材として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費課税におけるインボイスの機能と課題 : ＥＵ域内の共通ルールと欧州司法裁判所判例を素材として"},{"subitem_title":"Legal and Practical Aspects of VAT Invoices","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":"13956","relation_version_is_last":true,"title":["消費課税におけるインボイスの機能と課題 : ＥＵ域内の共通ルールと欧州司法裁判所判例を素材として"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:33:41.675835+00:00"}