{"created":"2023-10-23T06:27:45.588746+00:00","id":2000230,"links":{},"metadata":{"_buckets":{"deposit":"aeeb6c10-d5e3-4755-bfc5-200fe88494e3"},"_deposit":{"created_by":8,"id":"2000230","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2000230"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02000230","sets":["442:1698042119381"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-08-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"8","bibliographicPageStart":"1","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"企業研究","bibliographic_titleLang":"ja"}]}]},"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":" Tax equality, as required by the Constitution, does not allow taxation based on circulars.\n Although the Inheritance Tax Law stipulates that the valuation of property is based on“market value,” there is no definition of “market value.” The National Tax Agency has indicated the evaluation method of “market value” in the notification. The public accepts the evaluation method according to the notification, and the evaluation method is established socially.\n Under such circumstances, the Supreme Court ruling on April 19, 2020 indicated a ruling that recognizes an evaluation method that is not an evaluation method according to the notification.\n This study analyzes the theoretical composition of the Supreme Court decision and examines the impact of the Supreme Court decision on practice.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"企業研究所","subitem_publisher_language":"ja"}]},"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。","subitem_rights_language":"ja"}]},"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","creatorNameLang":"ja"},{"creatorName":"サカイ,カツヒコ"},{"creatorName":"SAKAI,Katsuhiko"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"1347-9938_43_01.pdf","mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2000230/files/1347-9938_43_01.pdf"},"version_id":"6252d700-7e2f-4ff2-874c-ad306119e316"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"最高裁令和 4 年 4 月 19 日第三小法廷判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税法 22 条","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"時価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財産評価基本通達","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"総則 6 項","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税平等主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"スコッチライト事件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"りそな銀行事件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"権利濫用法理","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"通達","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公知の事実","subitem_subject_language":"ja","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":"相続財産としてのマンションの通達評価と個別評価（下） : 評価手法の濫用的行為に対する最高裁の態度\n","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"相続財産としてのマンションの通達評価と個別評価（下） : 評価手法の濫用的行為に対する最高裁の態度\n","subitem_title_language":"ja"},{"subitem_title":"Evaluation by Regulation and Individual Evaluation of Condominiums as Inherited Property (Vol.2) : Supreme Court’s Attitude toward Abuse of Evaluation Techniques","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1698042119381"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-10-05"},"publish_date":"2023-10-05","publish_status":"0","recid":"2000230","relation_version_is_last":true,"title":["相続財産としてのマンションの通達評価と個別評価（下） : 評価手法の濫用的行為に対する最高裁の態度\n"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2023-10-23T06:27:49.886025+00:00"}