{"created":"2023-05-15T13:47:47.667981+00:00","id":7502,"links":{},"metadata":{"_buckets":{"deposit":"1f0ac2c9-6a56-4d4a-8682-4544b3ff6457"},"_deposit":{"created_by":1,"id":"7502","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"7502"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00007502","sets":["275:393"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"169","bibliographicPageStart":"153","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":"　法人税法は、法人の期間損益を対象として課税所得を計算する。\n法人税法22条によると、法人の所得金額は、益金の額から損金の額を控除して計算する。\n法人の所得の金額の計算をする上で、益金の額に算入しなければならない金額は、「別段の定め」を除き、資本等取引以外の収益の額である（２項）。また、損金の額に算入しなければならない金額は、「別段の定め」を除き、原価の額（３項１号）、費用（３項２号）、損失の額（３項３号）と定めている。\n　したがって、「別段の定め」が何を意味しているかが重要である。しかしながら、この「別段の定め」に「租税特別措置法」が含まれるか否かは明らかではない。そこで、「別段の定め」に「租税特別措置法」が含まれるか否かを検討したのが本論文である。","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_6239~12~2~153.pdf","filesize":[{"value":"1.2 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/7502/files/1349_6239~12~2~153.pdf"},"version_id":"3d13a5eb-a757-463f-8407-0b2b61bd1183"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税特別措置法","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"別段の定め","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法","subitem_subject_scheme":"Other"},{"subitem_subject":"文理解釈","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計準拠","subitem_subject_scheme":"Other"},{"subitem_subject":"交際費","subitem_subject_scheme":"Other"},{"subitem_subject":"寄付金","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律主義","subitem_subject_scheme":"Other"},{"subitem_subject":"益金","subitem_subject_scheme":"Other"},{"subitem_subject":"損金","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":"租税特別措置法は法人税法22条にいう「別段の定め」か","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税特別措置法は法人税法22条にいう「別段の定め」か"},{"subitem_title":"Are Special Tax Measures \"Special Stipulations\" under the Corporate Tax Law?","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["393"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-07-14"},"publish_date":"2016-07-14","publish_status":"0","recid":"7502","relation_version_is_last":true,"title":["租税特別措置法は法人税法22条にいう「別段の定め」か"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:35:08.886875+00:00"}