{"created":"2023-05-15T13:47:40.911847+00:00","id":7348,"links":{},"metadata":{"_buckets":{"deposit":"d42d92f6-f8cb-44ab-80f1-83e2b747ad0c"},"_deposit":{"created_by":1,"id":"7348","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"7348"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00007348","sets":["275:375"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"116","bibliographicPageStart":"89","bibliographicVolumeNumber":"12","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":"The application of a disallowance tax rule regarding manipulated transactions or computations by family corporations has been judged by the standard of economical rationality. However, questions have arisen as to how the standard itself should be interpreted.  \nIn this article, the author suggests that the disallowance tax rule still should be applied to instances of institutional abuse.","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_6239~12~1~89.pdf","filesize":[{"value":"1.8 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/7348/files/1349_6239~12~1~89.pdf"},"version_id":"1aae540a-4b01-4b5e-8329-567983b121a5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"同族会社","subitem_subject_scheme":"Other"},{"subitem_subject":"行為計算否認","subitem_subject_scheme":"Other"},{"subitem_subject":"制度濫用","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"租税回避","subitem_subject_scheme":"Other"},{"subitem_subject":"不当性","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的合理性","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法","subitem_subject_scheme":"Other"},{"subitem_subject":"ヤフー","subitem_subject_scheme":"Other"},{"subitem_subject":"IBM","subitem_subject_scheme":"Other"},{"subitem_subject":"脱税","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":"租税法における同族会社等の行為計算否認規定の適用範囲―制度濫用への適用可能性を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税法における同族会社等の行為計算否認規定の適用範囲―制度濫用への適用可能性を中心として―"},{"subitem_title":"Limits on a Disallowance Tax Rule of Manipulated Transaction or Computation by Family Corporation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["375"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-03-14"},"publish_date":"2016-03-14","publish_status":"0","recid":"7348","relation_version_is_last":true,"title":["租税法における同族会社等の行為計算否認規定の適用範囲―制度濫用への適用可能性を中心として―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:35:29.094111+00:00"}