{"created":"2023-05-15T13:54:15.922280+00:00","id":17888,"links":{},"metadata":{"_buckets":{"deposit":"70295543-9e12-4be3-aca9-ad50efd6a92f"},"_deposit":{"created_by":1,"id":"17888","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"17888"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00017888","sets":["275:1110"]},"author_link":["30993"],"item_10002_alternative_title_34":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"ショトクゼイホウジョウノジカショウヒヲメグルジャッカンノコウサツ"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"64","bibliographicPageStart":"41","bibliographicVolumeNumber":"19","bibliographic_titles":[{"bibliographic_title":"中央ロー・ジャーナル"},{"bibliographic_title":"Chuo Law Journal","bibliographic_titleLang":"en"}]}]},"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":"When a sole proprietor consumes the inventory of his or her shop, the amount equivalent to the sales price must be recorded as income, under the Income Tax Act.\nThe theory behind the treatment of self-consumption, however, is not sufficiently clear. For example, if a relative eats bread from a bakery run by a sole proprietor, should that be considered equivalent to the sole proprietor’s own consumption? Many commentators contend that self-consumption extends to any portion consumed by the proprietor’s family. This article considers interpretations of Article 39 of the Income Tax Act in hopes of achieving consistency.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30993","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAKAI, Katsuhiko","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央ロー・ジャーナル編集委員会"}]},"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":"1349-6239","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":"2023-02-02"}],"displaytype":"detail","filename":"1349-6239_19_1_41_64.pdf","filesize":[{"value":"1.6 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/17888/files/1349-6239_19_1_41_64.pdf"},"version_id":"eb17833d-bb60-475c-9812-988f7b0fe04a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"自家消費","subitem_subject_scheme":"Other"},{"subitem_subject":"家事消費","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法39条","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法40条","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法56条","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税基本通達39－1","subitem_subject_scheme":"Other"},{"subitem_subject":"大阪地裁昭和63年11月30日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"大阪地裁昭和50年4月22日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税法21条の３","subitem_subject_scheme":"Other"},{"subitem_subject":"インピューテッドインカム","subitem_subject_scheme":"Other"},{"subitem_subject":"帰属所得","subitem_subject_scheme":"Other"},{"subitem_subject":"食品ロス","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":"所得税法上の「自家消費」を巡る若干の考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法上の「自家消費」を巡る若干の考察"},{"subitem_title":"A Few Considerations about “Self-Consumption” under the Income Tax Law","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["1110"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-02"},"publish_date":"2023-02-02","publish_status":"0","recid":"17888","relation_version_is_last":true,"title":["所得税法上の「自家消費」を巡る若干の考察"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T14:31:26.219833+00:00"}