{"created":"2023-05-15T13:48:19.053665+00:00","id":8218,"links":{},"metadata":{"_buckets":{"deposit":"7ff70e52-36e3-4620-a980-04ac199b2ba8"},"_deposit":{"created_by":1,"id":"8218","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8218"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008218","sets":["275:457"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"100","bibliographicPageStart":"79","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":"Tax reforms to take effect in 2018 include revisions to the additional tax system. In some respects, the revisions resemble the surcharges provided for in the Antimonopoly Act. A taxpayer who corrects a mistake before a tax examination is to be excused from paying the additional tax, as a matter of leniency. Thus, a study of the Antimonopoly Act would seem to be relevant in understanding the additional tax system. However, one should not lose sight of the differences between the two areas of law and what they are aimed at accomplishing.","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":"1349-6239~13~2~p079-100.pdf","filesize":[{"value":"1.5 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/8218/files/1349-6239~13~2~p079-100.pdf"},"version_id":"18a103ab-92f7-4587-ac7a-262647cf75f0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"加算税","subitem_subject_scheme":"Other"},{"subitem_subject":"更正の予知","subitem_subject_scheme":"Other"},{"subitem_subject":"申告納税制度","subitem_subject_scheme":"Other"},{"subitem_subject":"主体的納税者","subitem_subject_scheme":"Other"},{"subitem_subject":"正当な理由","subitem_subject_scheme":"Other"},{"subitem_subject":"制裁措置","subitem_subject_scheme":"Other"},{"subitem_subject":"事前通知","subitem_subject_scheme":"Other"},{"subitem_subject":"税務調査","subitem_subject_scheme":"Other"},{"subitem_subject":"修正申告","subitem_subject_scheme":"Other"},{"subitem_subject":"課徴金","subitem_subject_scheme":"Other"},{"subitem_subject":"リニエンシー","subitem_subject_scheme":"Other"},{"subitem_subject":"自主修正","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":"更正の予知なき加算税免除制度の改正","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"更正の予知なき加算税免除制度の改正"},{"subitem_title":"The Changing of Additional Tax System about The Amended Return which Doesn't Assume that Administrative Disposition Is Received and Has Submitted.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["457"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-05-12"},"publish_date":"2017-05-12","publish_status":"0","recid":"8218","relation_version_is_last":true,"title":["更正の予知なき加算税免除制度の改正"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:34:12.427505+00:00"}