{"created":"2024-10-02T09:19:56.359539+00:00","id":2001811,"links":{},"metadata":{"_buckets":{"deposit":"27a934ce-6c82-4736-9d97-306e8320c985"},"_deposit":{"created_by":8,"id":"2001811","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2001811"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02001811","sets":["333:1727860080377"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-02-29","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"7-8","bibliographicPageEnd":"341","bibliographicPageStart":"311","bibliographicVolumeNumber":"130","bibliographic_titles":[{"bibliographic_title":"法学新報","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":"　本論文は暗号資産及びNFTの財産評価方法について，主に相続税法における財産評価の観点から検討を行うものである。\n　暗号資産やNFTは近年盛り上がりを見せている分野である一方，その財産評価方法については，従来の金融資産とは異なる新興の分野の資産ということもあって，明確なルールや計算方法があるわけではなく，課題があるものとされている。\n　そこで米国法における財産評価方法を参考に考えてみると，暗号資産及びNFTの評価については，性質が類似する資産の価格を参照するComparable-Sales Methodを採るのが基本になると考えられる。一方で評価対象と類似する資産を選び出すのは容易ではなく，その承認システムや，NFTであればアート作品の性質など，資産の様々な性格を考慮して比較対照資産を選出する必要がある。また，たとえ類似する資産を選び出しても，その市場性の大小等の事情を考慮して参考となる価格を適切に調整する必要があるし，評価対象資産の性質によってはComparable-Sales Method以外の評価方法を採る余地についても意識をしておくべきである。\n　このように暗号資産やNFTの性質を具に観察し，採るべき評価方法や考慮事情を整理していくことが，今後の議論においても求められるであろう。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"法学新報編集委員会","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":"0009-6296","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","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":"近藤,都史","creatorNameLang":"ja"},{"creatorName":"コンドウ,トシ"},{"creatorName":"KONDO,Toshi"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"0009-6296_130_7-8_311-341.pdf","filesize":[{"value":"427.3 KB"}],"mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2001811/files/0009-6296_130_7-8_311-341.pdf"},"version_id":"dea6f8c1-74f5-444c-9f73-6d699e81e732"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"暗号資産","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"仮想通貨","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"NFT","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"財産評価","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"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"暗号資産とNFTの財産評価方法に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"暗号資産とNFTの財産評価方法に関する一考察","subitem_title_language":"ja"},{"subitem_title":"How to Value Crypto-assets and NFTs","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1727860080377"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-09-27"},"publish_date":"2024-09-27","publish_status":"0","recid":"2001811","relation_version_is_last":true,"title":["暗号資産とNFTの財産評価方法に関する一考察"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2024-10-02T09:24:22.238815+00:00"}