{"created":"2023-05-15T13:47:31.141982+00:00","id":7121,"links":{},"metadata":{"_buckets":{"deposit":"fd5cd51c-559a-47d2-aee3-46379b71ac4e"},"_deposit":{"created_by":1,"id":"7121","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"7121"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00007121","sets":["275:352"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"40","bibliographicPageStart":"21","bibliographicVolumeNumber":"11","bibliographic_titles":[{"bibliographic_title":"中央ロー・ジャーナル"}]}]},"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":"Japan's penalty tax system imposes additional taxes related to deficient returns and the failure to file returns. This article explains the difference between penalties incurred because of declarations and those brought on by insufficient payments. 　　　\nThe article also questions the sufficiency of recent revisions of the tax law that fail to clearly distinguish between the situations.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30993","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAKAI, Katsuhiko","nameLang":"en"}]}]},"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"}]},"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。"}]},"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"},{"creatorName":"サカイ, カツヒコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-06-08"}],"displaytype":"detail","filename":"1349_6239~11~4~21.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/7121/files/1349_6239~11~4~21.pdf"},"version_id":"e23ab4e0-908e-42a5-bfad-899a742af0f6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"　租税法","subitem_subject_scheme":"Other"},{"subitem_subject":"加算税","subitem_subject_scheme":"Other"},{"subitem_subject":"附帯税","subitem_subject_scheme":"Other"},{"subitem_subject":"申告","subitem_subject_scheme":"Other"},{"subitem_subject":"納付","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":"申告に係る加算税・納付に係る加算税―附帯税制度における加算税の役割―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"申告に係る加算税・納付に係る加算税―附帯税制度における加算税の役割―"},{"subitem_title":"Penalties Relating to Tax Returns and Payments:","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["352"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-01-20"},"publish_date":"2016-01-20","publish_status":"0","recid":"7121","relation_version_is_last":true,"title":["申告に係る加算税・納付に係る加算税―附帯税制度における加算税の役割―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:35:47.577255+00:00"}