{"created":"2023-05-15T13:52:09.870990+00:00","id":13960,"links":{},"metadata":{"_buckets":{"deposit":"3007e4c4-18da-4d57-9b4d-733c4d77888d"},"_deposit":{"created_by":1,"id":"13960","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13960"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013960","sets":["333:924"]},"author_link":["51557","51556"],"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":"284","bibliographicPageStart":"245","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":"　平成二六年度税制改正によって、外国法人所得に対する法人税課税が総合主義から帰属主義に改められた。この改正の背景には、国内法をＯＥＣＤモデル租税条約の二〇一〇年改訂事業所得条項に沿ったものにする意図がある。具体的には、外国法人の所得課税における従前の総合主義を帰属主義に改正した上で、外国法人の恒久的施設帰属所得の算定においても独立企業原則をより厳格に適用しようとするものである。しかしながら、国内法が二〇一〇年改訂後のＯＥＣＤモデル条約に沿ったものとなった一方で、現存の租税条約の多くは二〇一〇年改訂前のＯＥＣＤモデル条約と同じ規定ぶりのままであり、新規に締結・改訂される租税条約においても二〇一〇年改訂後のものと同じ条項が採用されるとは必ずしも限らない。また、恒久的施設帰属所得について独立企業原則を厳格に適用した場合には、条文どおりに執行することが困難であるため税務執行上の不公平が生じる可能性が大きい。本論文は、改正前後の法人税法条文の比較と二〇一〇年改定前後のＯＥＣＤモデル租税条約の条文とそのコメンタリーの比較を通じて、上記の問題点を具体的に検討したものである。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51557","nameIdentifierScheme":"WEKO"}],"names":[{"name":"KOMAMIYA, Fumihiro","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":"駒宮, 史博"},{"creatorName":"コマミヤ, フミヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"51556","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_245-284.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/13960/files/0009-6296_123_11-12_245-284.pdf"},"version_id":"dc8be8ad-5f8b-420e-86f3-a882a46bdc90"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"恒久的施設","subitem_subject_scheme":"Other"},{"subitem_subject":"Permanent Establishment","subitem_subject_scheme":"Other"},{"subitem_subject":"帰属主義","subitem_subject_scheme":"Other"},{"subitem_subject":"帰属所得","subitem_subject_scheme":"Other"},{"subitem_subject":"事業所得条項","subitem_subject_scheme":"Other"},{"subitem_subject":"租税条約","subitem_subject_scheme":"Other"},{"subitem_subject":"総合主義","subitem_subject_scheme":"Other"},{"subitem_subject":"AOA","subitem_subject_scheme":"Other"},{"subitem_subject":"外国法人課税","subitem_subject_scheme":"Other"},{"subitem_subject":"OECDレポート","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":"外国法人のＰＥ課税における国内法と租税条約の関係について : 総合主義から帰属主義への変更による問題点の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"外国法人のＰＥ課税における国内法と租税条約の関係について : 総合主義から帰属主義への変更による問題点の検討"},{"subitem_title":"Relationship between Japanese Domestic Tax Laws and Tax Treaties in Income Taxation on PE of Foreign Corporations: Review on Issues derived from 2014 Corporation Tax Act Reform of Force of Attraction Rule to Attribution Rule","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":"13960","relation_version_is_last":true,"title":["外国法人のＰＥ課税における国内法と租税条約の関係について : 総合主義から帰属主義への変更による問題点の検討"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:33:38.672956+00:00"}