{"created":"2023-11-01T01:44:39.809529+00:00","id":2000310,"links":{},"metadata":{"_buckets":{"deposit":"b5c14dc5-97eb-4d2c-9a03-392aae62483d"},"_deposit":{"created_by":8,"id":"2000310","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2000310"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02000310","sets":["275:1698802292507"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"24","bibliographicPageStart":"3","bibliographicVolumeNumber":"19","bibliographic_titles":[{"bibliographic_title":"中央ロー・ジャーナル","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":"This article first demonstrates that the filing of a “blue return” is an exceptional measure (I) and then describes the purpose of the blue return approval application system (II). Approval is neither mechanical nor automatic. However, applicants can expect to be protected from negligence\nby the head of the tax office.\nThe article then explains how Article 127 of the Corporate Tax Law is handled along with administrative guidelines regarding revocation of approval for blue returns (III). Ultimately, revocation is done when a person does not meet the requirements for blue return filing.\nThe article shows that (1) denial of an application for approval of a blue return by a person who has filed after the due date for two consecutive fiscal years is likely, and (2) even if approval is granted, the chances of subsequent revocation are high.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"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","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":"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","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":"1349-6239_19_3_3_24.pdf","mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2000310/files/1349-6239_19_3_3_24.pdf"},"version_id":"e796b8e4-bbf6-4d21-abd0-63198b066738"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"青色申告制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"みなし承認制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"青色申告承認取消し","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"期限後申告","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"通達の文理解釈","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法127条","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法150条","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"シャウプ勧告","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税理士の責任","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"最高裁昭和62年10月30日判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"東京高裁平成31年3月14日判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"東京地裁平成17年4月22日判決","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":"青色申告の承認申請の法的性質論","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"青色申告の承認申請の法的性質論","subitem_title_language":"ja"},{"subitem_title":"Legal Nature of Applications for Approval of Blue Tax Returns","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1698802292507"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-11-01"},"publish_date":"2023-11-01","publish_status":"0","recid":"2000310","relation_version_is_last":true,"title":["青色申告の承認申請の法的性質論"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2023-11-01T02:02:05.291159+00:00"}