{"created":"2023-05-15T13:48:13.879813+00:00","id":8098,"links":{},"metadata":{"_buckets":{"deposit":"2ae57e98-db0a-4c0d-ac67-667facc82812"},"_deposit":{"created_by":1,"id":"8098","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8098"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008098","sets":["275:440"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"45","bibliographicPageStart":"21","bibliographicVolumeNumber":"13","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":"　所得税法の医療費控除制度は、セルフメディケーション(自主服薬)推進のためのスイッチOTC薬控除の創設が設けられた。これは医療費控除の特例であるが、適切な健康管理の下で、医療用医薬品からの代替を薦める観点から、健康の維持増進及び疾病の予防への取組として、一定の取り組みを行う個人が、スイッチOTC医薬品購入の対価を支払った場合の所得控除である。この新たなスイッチOTC医薬品控除は、これまでの医療費控除の考え方を大きく変容させるものであり、予防法学的な視角から所得控除を考える大きな契機になり得ると考える。\n　このような改正の萌芽は、既に医療費控除と同じ所得控除の一つである雑損控除、すなわち災害等による異常な担税力の減殺を考慮する同控除において垣間見えるものであった。\n　本稿では、このように性質の類似する医療費控除と雑損控除を研究の射程とし、①医療費控除とセルフメディケーション(Ⅰ)、②雑損控除と損失予防費用(Ⅱ)の問題について検討を加え、いかにして所得税法上の所得控除が予防法学的なベクトルを持つに至ったかという点についての若干の確認を行うとともに、「公助から共助・共助から自助へ」のベクトルの一環を成すと位置づけられる医療費控除制度の変容がもたらす意味について考察を加えている。","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_13~1~p021-045.pdf","filesize":[{"value":"1.7 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/8098/files/1349-6239_13~1~p021-045.pdf"},"version_id":"2520a99b-f47a-4b57-bb76-1607643c4302"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"医療費控除","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"セルフメディケーション","subitem_subject_scheme":"Other"},{"subitem_subject":"OTC医薬品","subitem_subject_scheme":"Other"},{"subitem_subject":"雑損控除","subitem_subject_scheme":"Other"},{"subitem_subject":"公助","subitem_subject_scheme":"Other"},{"subitem_subject":"共助","subitem_subject_scheme":"Other"},{"subitem_subject":"自助","subitem_subject_scheme":"Other"},{"subitem_subject":"健康維持","subitem_subject_scheme":"Other"},{"subitem_subject":"予防法学","subitem_subject_scheme":"Other"},{"subitem_subject":"雪下ろし","subitem_subject_scheme":"Other"},{"subitem_subject":"多世帯同居改修工事","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":"所得税法上の所得控除にみる予防法学的変容―セルフメディケーションに関する医療費控除を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法上の所得控除にみる予防法学的変容―セルフメディケーションに関する医療費控除を中心として―"},{"subitem_title":"Changes in Deductions under Income Tax Law : Medical Expenses for Self-medication","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["440"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-04-07"},"publish_date":"2017-04-07","publish_status":"0","recid":"8098","relation_version_is_last":true,"title":["所得税法上の所得控除にみる予防法学的変容―セルフメディケーションに関する医療費控除を中心として―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:34:30.663746+00:00"}