{"created":"2024-06-21T05:09:25.563616+00:00","id":2000952,"links":{},"metadata":{"_buckets":{"deposit":"894ed8d9-37b4-4fc0-9294-c650e1a5c9ab"},"_deposit":{"created_by":8,"id":"2000952","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2000952"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02000952","sets":["275:1718945394181"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"25","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":"   With the start of the invoice system under the Consumption Tax Law, the nature of the consumption tax system is being questioned once again. What is the meaning of the ex ante deduction in Japan's consumption tax law is also an important issue to be discussed at the same time.\nThis paper examines this issue using the AD Works case as a case involving the use classification of taxable purchases related to converted real estate. The individualized method for tax credits for purchases, which is the main issue to be discussed in this case, is to classify taxable purchases made by a business in Japan during the relevant taxable period into three categories: (1) those required only for the transfer of taxable assets, (2) those required only for the transfer of other assets, and (3) those required in common for both the transfer of taxable assets and the transfer of other assets. In this case, there is a dispute as to whether the subject purchases fall under (1) taxable purchases as claimed by the taxpayer or (3) common taxable purchases as claimed by the government.\n　This case can be discussed from the perspective of whether the emphasis should be placed on literal or purposive interpretation, and it may be understood as a case in which too much emphasis on literal interpretation has resulted in the loss of the original meaning of the ex ante deduction. These issues are unavoidable in reconsidering the significance of the credit for purchase tax.","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_3_03-25.pdf","mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2000952/files/1349-6239_20_3_03-25.pdf"},"version_id":"b5b1c172-b237-4c9e-9550-596d847c67b7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"転用不動産に係る課税仕入れ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"仕入税額控除","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税制改革法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"前段階控除方式","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税法の目的","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"最高裁令和５年３月６日判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ADワークス事件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ムゲンエステート事件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"共通対応課税仕入れ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ギャップ問題","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"課税売上割合","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税負担の累積の排除","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":"消費税法上の仕入税額控除の意義―転用不動産に係る課税仕入れの用途区分を巡る事例を素材として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税法上の仕入税額控除の意義―転用不動産に係る課税仕入れの用途区分を巡る事例を素材として―","subitem_title_language":"ja"},{"subitem_title":"Significance of Tax Credit for Purchases under the Consumption Tax Law: The Taxable Purchases of Converted Real Estate","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1718945394181"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-06-20"},"publish_date":"2024-06-20","publish_status":"0","recid":"2000952","relation_version_is_last":true,"title":["消費税法上の仕入税額控除の意義―転用不動産に係る課税仕入れの用途区分を巡る事例を素材として―"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2024-06-21T06:58:20.012115+00:00"}