{"created":"2024-04-06T02:00:54.615741+00:00","id":2000797,"links":{},"metadata":{"_buckets":{"deposit":"2a40a633-081d-4517-b260-d01fc8751def"},"_deposit":{"created_by":8,"id":"2000797","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2000797"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02000797","sets":["275:1712367227298"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"42","bibliographicPageStart":"3","bibliographicVolumeNumber":"20","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":"If the requirements set forth in Article 9 of the Enforcement Decree delegated by Article 9 of the Registration and License Tax Act are not satisfied, even though 4/1000 of Appendix 1 is applied, 20/1000 will be applied as an exception. There is a question of tax legalism as to whether Article 20 of the Registration and License Tax Act is delegated by the Act to set the tax base.\nSpecifically, there are three problems. (1) How should we understand the legal nature of Article 20 of the Registration and License Tax Law? (2) Isn't the same article a blank mandate? (3) From the viewpoint of tax legalism, is it permissible to add a requirement to narrow the application of the reduced tax rate by cabinet order? This study examines these points.","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_20_2_03-41.pdf","mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2000797/files/1349-6239_20_2_03-41.pdf"},"version_id":"f0d7f0c4-aedb-47bd-affc-7dd76e88e460"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"登録免許税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"共有物分割登記","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":"課税要件法定主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"白紙委任","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"最高裁昭和42年8月25日判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"大審院昭和10年9月14日決定","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"分筆登記","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"信義則","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"通達","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"大阪高裁平成21年10月16日判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"東京高裁平成7年11月28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":"共有物分割登記に係る登録免許税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"共有物分割登記に係る登録免許税","subitem_title_language":"ja"},{"subitem_title":"Registration and License Tax Related to Registration of Division of Commons","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1712367227298"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-01"},"publish_date":"2024-04-01","publish_status":"0","recid":"2000797","relation_version_is_last":true,"title":["共有物分割登記に係る登録免許税"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2024-04-06T02:01:00.477605+00:00"}