{"created":"2023-05-15T13:52:09.916830+00:00","id":13961,"links":{},"metadata":{"_buckets":{"deposit":"8e15373c-2b6f-4d99-aa69-ac6cbdc448e3"},"_deposit":{"created_by":1,"id":"13961","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13961"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013961","sets":["333:924"]},"author_link":["51559","51558"],"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":"312","bibliographicPageStart":"285","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":"　アメリカ合衆国において、州はかつて、それぞれが一つの主権国家であった。連邦国家となった現在においても、各州にはポリス・パワーとよばれる統治権が認められている。その中には課税権が含まれており、各州は独自に課税を行っている。しかし、州の課税権に対して、何ら制限はないのだろうか。換言すれば、州による課税権の行使にはどのような制約があり得るのだろうか。\n　本稿では、州による州外法人に対する所得課税の合憲性が争われたGeoffrey 判決（Geoffrey, Inc. v.South Carolina Tax Commission, 313 S.C. 15 （1993））を素材として、州の課税権の範囲を考察する。その上で、広範な権限を有する州と国家との近似性に着目し、州を独立した国家ととらえることにより、わが国への示唆を検討する。アメリカ合衆国における州の課税権をめぐる議論は、わが国において、地方団体が有する課税権の範囲に関連して参照されてきた。しかし、国家に相当する州と、国家の一行政主体である地方団体とでは、その課税権の範囲が大きく異なる。このような比較は果たして妥当であろうか。州と比較すべきはむしろ国家ではなかろうか。このような見地に立ち、本稿は内国課税・国際課税への示唆を考証する。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51559","nameIdentifierScheme":"WEKO"}],"names":[{"name":"YOSHIDA, Takaaki","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":"吉田, 貴明"},{"creatorName":"ヨシダ, タカアキ","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_285-312.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/13961/files/0009-6296_123_11-12_285-312.pdf"},"version_id":"8fa99c81-4dc2-4dfe-9d41-2c14298219b9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"課税権","subitem_subject_scheme":"Other"},{"subitem_subject":"法の適正手続（Due Process of Law）","subitem_subject_scheme":"Other"},{"subitem_subject":"州際通商条項（Interstate Commerce Clause）","subitem_subject_scheme":"Other"},{"subitem_subject":"Nexus","subitem_subject_scheme":"Other"},{"subitem_subject":"国内源泉所得","subitem_subject_scheme":"Other"},{"subitem_subject":"外国法人","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":"州外法人に対する課税とその限界 : Geoffrey 判決の意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"州外法人に対する課税とその限界 : Geoffrey 判決の意義"},{"subitem_title":"State Tax Jurisdiction over Out-of-State Corporations: Geoffrey, Inc. v. South Carolina Tax Commission, 313 S.C. 15 (1993)","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":"13961","relation_version_is_last":true,"title":["州外法人に対する課税とその限界 : Geoffrey 判決の意義"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T16:32:50.392295+00:00"}