{"created":"2023-05-15T13:53:32.322119+00:00","id":16800,"links":{},"metadata":{"_buckets":{"deposit":"4e5473f3-8fc6-48a2-8e1b-317c4f76ba28"},"_deposit":{"created_by":1,"id":"16800","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"16800"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00016800","sets":["442:1045"]},"author_link":["57679","30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-08-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"41","bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"企業研究"}]}]},"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":"　The valuation of life insurance has been a huge argument for a long time. The core point of the argument is “what kind of criteria should be applied for evaluating the life insurance?”. Considering the fact that The Income Tax Law does not have the concrete text for this matter, the National Tax Agency issued Regulation to deal with this gap in the law. According to the Regulation, the life insurance mast be evaluated based on the amount of its　cancellation refunds. However, much attention should be paid to this matter because there still remains a huge doubt on its validity. In this paper, the validity of this evaluation method mentioned in the Regulation will be discussed.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"57679","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAKAI, Katsuhiko","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"企業研究所"}]},"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":"1347-9938","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":"酒井, 克彦"},{"creatorName":"サカイ, カツヒコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"30993","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":"2022-11-16"}],"displaytype":"detail","filename":"1347-9938-41-01.pdf","filesize":[{"value":"2.4 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/16800/files/1347-9938-41-01.pdf"},"version_id":"b968af94-d8eb-407d-8db0-a02aca458590"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"低解約返戻金型生命保険","subitem_subject_scheme":"Other"},{"subitem_subject":"生命保険契約","subitem_subject_scheme":"Other"},{"subitem_subject":"名義変更プラン","subitem_subject_scheme":"Other"},{"subitem_subject":"リストリクテッド・ストック","subitem_subject_scheme":"Other"},{"subitem_subject":"ストック・オプション","subitem_subject_scheme":"Other"},{"subitem_subject":"払済保険","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税基本通達","subitem_subject_scheme":"Other"},{"subitem_subject":"財産評価基本通達","subitem_subject_scheme":"Other"},{"subitem_subject":"課税のタイミング","subitem_subject_scheme":"Other"},{"subitem_subject":"非課税","subitem_subject_scheme":"Other"},{"subitem_subject":"解約返戻金","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":"低解約返戻金の保険商品に係る所得税法上の経済的価値（下）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"低解約返戻金の保険商品に係る所得税法上の経済的価値（下）"},{"subitem_title":"Economic Value in the Income Tax Law to Affect Insurance Products of the Low Cancellation Refunds vol.2","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["1045"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-11-16"},"publish_date":"2022-11-16","publish_status":"0","recid":"16800","relation_version_is_last":true,"title":["低解約返戻金の保険商品に係る所得税法上の経済的価値（下）"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-09-13T07:42:43.202299+00:00"}