{"created":"2023-05-15T13:52:59.368963+00:00","id":15384,"links":{},"metadata":{"_buckets":{"deposit":"21e2b66b-2601-4386-8090-5b072bc64b3c"},"_deposit":{"created_by":1,"id":"15384","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"15384"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00015384","sets":["449:972"]},"author_link":["54719"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-02-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"51","bibliographic_titles":[{"bibliographic_title":"大学院研究年報商学研究科篇"}]}]},"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_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"一般論文","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学研究年報編集委員会"}]},"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":"2435-8339","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高木, 英樹"},{"creatorName":"タカギ ヒデキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"54719","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":"2022-07-15"}],"displaytype":"detail","filename":"2435-8339_51_119-134.pdf","filesize":[{"value":"899.7 kB"}],"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/15384/files/2435-8339_51_119-134.pdf"},"version_id":"8f146ada-ce40-4212-b50c-df664dda0623"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"第二次納税義務","subitem_subject_scheme":"Other"},{"subitem_subject":"国税徴収法37条","subitem_subject_scheme":"Other"},{"subitem_subject":"共同的な事業者","subitem_subject_scheme":"Other"},{"subitem_subject":"財産権侵害","subitem_subject_scheme":"Other"},{"subitem_subject":"租税徴収制度調査会答申","subitem_subject_scheme":"Other"},{"subitem_subject":"東京地裁平成5年3月12日判決\\n","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":"第二次納税務制度の財産権侵害の可能性についての一考察―国税徴収法37条1項2号の要件の検討を巡って―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"第二次納税務制度の財産権侵害の可能性についての一考察―国税徴収法37条1項2号の要件の検討を巡って―"}]},"item_type_id":"10002","owner":"1","path":["972"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-07-15"},"publish_date":"2022-07-15","publish_status":"0","recid":"15384","relation_version_is_last":true,"title":["第二次納税務制度の財産権侵害の可能性についての一考察―国税徴収法37条1項2号の要件の検討を巡って―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T15:45:51.781841+00:00"}