{"created":"2023-05-15T13:52:09.778620+00:00","id":13958,"links":{},"metadata":{"_buckets":{"deposit":"b5456d4c-acb7-4ace-b2d8-31abea230654"},"_deposit":{"created_by":1,"id":"13958","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13958"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013958","sets":["333:924"]},"author_link":["51552","51553"],"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":"219","bibliographicPageStart":"187","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":"　納税者と弁護士間の秘密の意思交換の内容、特に法律意見書等の文書を税務当局や捜査当局等が入手すれば、当局としては、容易く取引内容に関する租税効果を把握して追徴や租税逋脱に結びつけることができる。そこで、政府機関としては、極力このような文書等を手に入れようとする。\n　弁護士の助力を受ける権利や秘密保持義務等がこのような試みに対する対応策として一応言及されることもある。ただし、弁護士の秘密保持義務は依頼人に対する義務であるため、政府機関の提出命令等に対しては、その効果を発揮することが困難であろう。弁護士の助力を受ける権利も、その助力の結果として作られた法律意見書等の文書が政府機関に押収されてしまうならば、その効果は半減することになる。\n　伝統的に弁護士にのみ適用されていた英米判例法上の弁護士· 依頼人間の秘密保持特権や租税法の領域に限って特別に会計士等にもその適用対象が拡張されている米国内国歳入法上の秘密保持特権は、このような限界を克服するための規定といえる。\n　秘密保持特権は、基本的には弁護士の助力を受ける権利（right to counsel）を規定している憲法から導出することができ、既に規範化された秘密保持義務に関する規定の足りない点を補完するためにも必要であると考える。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51553","nameIdentifierScheme":"WEKO"}],"names":[{"name":"CHOI, Seonjib","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":"崔, 先集"},{"creatorName":"ツェイ, ツィエンジ","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_187-219.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/13958/files/0009-6296_123_11-12_187-219.pdf"},"version_id":"df3a1d5c-ddfe-488a-9164-0d45ab06b0d3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"弁護士・依頼人間の関係","subitem_subject_scheme":"Other"},{"subitem_subject":"秘密保持特権","subitem_subject_scheme":"Other"},{"subitem_subject":"秘匿特権","subitem_subject_scheme":"Other"},{"subitem_subject":"弁護士の助力を受ける権利","subitem_subject_scheme":"Other"},{"subitem_subject":"自己負罪拒否特権","subitem_subject_scheme":"Other"},{"subitem_subject":"秘密保持義務","subitem_subject_scheme":"Other"},{"subitem_subject":"法律意見書","subitem_subject_scheme":"Other"},{"subitem_subject":"租税代理人の秘密保持特権","subitem_subject_scheme":"Other"},{"subitem_subject":"職務活動成果の法理","subitem_subject_scheme":"Other"},{"subitem_subject":"弁護士・依頼人間の秘匿特権","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":"弁護士・依頼人間の租税法上の秘匿特権","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"弁護士・依頼人間の租税法上の秘匿特権"},{"subitem_title":"Attorney-Client Privilege for the Purpose 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":"13958","relation_version_is_last":true,"title":["弁護士・依頼人間の租税法上の秘匿特権"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T16:32:56.950661+00:00"}