{"created":"2023-05-15T13:52:10.008503+00:00","id":13963,"links":{},"metadata":{"_buckets":{"deposit":"b579b3e8-b54b-4af8-a874-119413a590c1"},"_deposit":{"created_by":1,"id":"13963","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13963"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013963","sets":["333:924"]},"author_link":["51562","51563"],"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":"356","bibliographicPageStart":"333","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":"　課税当局間で国際的情報交換を行う場合に、関係者の手続保障がどうなるか。本稿は、欧州人権条約を素材として、この問題を検討する。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"51563","nameIdentifierScheme":"WEKO"}],"names":[{"name":"MASUI, Yoshihiro","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":"増井, 良啓"},{"creatorName":"マスイ, ヨシヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"51562","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_333-356.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/13963/files/0009-6296_123_11-12_333-356.pdf"},"version_id":"f943b2e6-1c8d-4a0e-8261-ac8bc234213c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"情報交換","subitem_subject_scheme":"Other"},{"subitem_subject":"租税条約","subitem_subject_scheme":"Other"},{"subitem_subject":"欧州人権条約","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":"課税情報の交換と欧州人権条約","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"課税情報の交換と欧州人権条約"},{"subitem_title":"Tax EoI and ECHR","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":"13963","relation_version_is_last":true,"title":["課税情報の交換と欧州人権条約"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:33:31.144126+00:00"}