{"created":"2024-10-03T00:39:44.696518+00:00","id":2001829,"links":{},"metadata":{"_buckets":{"deposit":"7d0dd2c6-59c2-4401-b027-29557af8e44c"},"_deposit":{"created_by":8,"id":"2001829","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"2001829"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:02001829","sets":["333:1727915603893"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-21","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"9-10","bibliographicPageEnd":"199","bibliographicPageStart":"181","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":"　民主的な思想に基づく申告納税制度を採用している我が国の租税制度は，納税者が租税リテラシーを有していることを前提として構築されているといってもよい。しかし，これまで租税リテラシーに関する研究ないし議論が必ずしも十分に展開されてきたとはいえない。\n　我が国国民の租税リテラシーのレベルは，どの程度のものが求められているのであろうか。本稿では，特に最高裁が納税者に要求する租税リテラシーレベルが非常に高レベルのものであることを概観する。\n　ある年の税制改正が納税者の予測可能性を棄損した遡及的な立法であったか否かが争点とされた事件において，原告である納税者は，かかる改正の内容が政府税制調査会の総会までは全く触れられていなかった点などから納税者にとって予見可能性のないものであったことは明らかで，しかも，その内容について十分な審議も行われていないとの認識を主張していた。与党税制調査会において「十分な審議」が行われていなかったという点を指摘し得るレベルにまで当該納税者は調査検討を行っていたことになるが，納税者のかかる主張・立証構成がかえって裁判所が要求する租税リテラシーレベルの引上げの要因となっていることが窺われる。","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":"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":"0009-6296_130_9-10_181-199.pdf","filesize":[{"value":"346.9 KB"}],"mimetype":"application/pdf","url":{"url":"https://chuo-u.repo.nii.ac.jp/record/2001829/files/0009-6296_130_9-10_181-199.pdf"},"version_id":"808086c3-60a7-46bf-93a7-0284e7c3e404"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税リテラシー","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税教育","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":"申告納税制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"正当な理由","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"長崎地裁昭和44年2月5日判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"福岡高裁昭和51年6月30日判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"福岡高裁平成20年10月21日判決","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"東京地裁平成30年6月29日判決","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"}]},"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":"最高裁が納税者に要求する租税リテラシーレベル","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"最高裁が納税者に要求する租税リテラシーレベル","subitem_title_language":"ja"},{"subitem_title":"The Level of Tax Literacy Required of Taxpayers by the Supreme Court","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["1727915603893"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-10-03"},"publish_date":"2024-10-03","publish_status":"0","recid":"2001829","relation_version_is_last":true,"title":["最高裁が納税者に要求する租税リテラシーレベル"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2024-10-03T00:51:54.402922+00:00"}