{"created":"2023-05-15T13:48:22.901131+00:00","id":8307,"links":{},"metadata":{"_buckets":{"deposit":"e317cb8a-736f-4f44-adb6-e537c8fec844"},"_deposit":{"created_by":1,"id":"8307","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8307"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008307","sets":["275:467"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"23","bibliographicPageStart":"3","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":"A state is a self-controlled group of sovereign people, so the people should share in paying the expenses necessary to its maintenance and their activities. A taxpayer can determine his or her own tax responsibility in an independent way, according to this way of thinking. In other words, each taxpayer has the right and responsibility to determine the taxes due. This has an important meaning for participation in a democratic government. Any“correction\" of the contents of a tax declaration also is to be performed by the taxpayer. The additional tax system was intended to welcome and encourage voluntary amended returns. However, it operates―paradoxically―by means of a penalty. The collection of additional taxes for deficient returns has been strengthened by changes in the system. These changes, however, raise problems.","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":"1349-6239-13-3-p003-023.pdf","filesize":[{"value":"1.4 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/8307/files/1349-6239-13-3-p003-023.pdf"},"version_id":"32aed3f2-cd17-431b-af40-48ea1c4f74bc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"修正申告","subitem_subject_scheme":"Other"},{"subitem_subject":"申告納税制度","subitem_subject_scheme":"Other"},{"subitem_subject":"主体的納税","subitem_subject_scheme":"Other"},{"subitem_subject":"納税者","subitem_subject_scheme":"Other"},{"subitem_subject":"社会参画","subitem_subject_scheme":"Other"},{"subitem_subject":"民主主義的租税思想","subitem_subject_scheme":"Other"},{"subitem_subject":"加算税軽減制度","subitem_subject_scheme":"Other"},{"subitem_subject":"自発的な修正申告","subitem_subject_scheme":"Other"},{"subitem_subject":"人民主権説","subitem_subject_scheme":"Other"},{"subitem_subject":"荒川民商事件","subitem_subject_scheme":"Other"},{"subitem_subject":"国庫説","subitem_subject_scheme":"Other"},{"subitem_subject":"調査の必要性","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":"主体的納税者による自主修正申告の意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"主体的納税者による自主修正申告の意義"},{"subitem_title":"The Significance of Amended Returns by Independent Taxpayers","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["467"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-08-02"},"publish_date":"2017-08-02","publish_status":"0","recid":"8307","relation_version_is_last":true,"title":["主体的納税者による自主修正申告の意義"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:34:07.601422+00:00"}