{"created":"2023-05-15T13:48:38.545576+00:00","id":8667,"links":{},"metadata":{"_buckets":{"deposit":"e2793622-b3a6-47eb-b292-6c783e364aec"},"_deposit":{"created_by":1,"id":"8667","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8667"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008667","sets":["442:485"]},"author_link":["29294","38704"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-08-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"108","bibliographicPageStart":"85","bibliographicVolumeNumber":"31","bibliographic_titles":[{"bibliographic_title":"企業研究"}]}]},"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":"　Trusts are a way of managing assets for beneficiary. There are different types of trusts and they are taxed differently. The settlor is the person who puts assets into a trust.\n　The trustee is the person who manages the trust. The beneficiary is the person who benefits from the trust. The settlor, in the terminology of Internal Revenue Code, the grantor who reserved the right to revoke the trust or retained beneficial enjoyment of the trust income is taxable on the trust’s income.\n　Trusts, like corporations and individuals are income taxpaying entities. Like corporations trusts make distributions to the beneficiaries of the trust. However, these distributions will be deductible by the trust.\n　The grantor trust rules are the direct descendants of Helvering v. Clifford (309 U.S. 331 (1940)). As early as 1924, Congress enacted the predecessors of the grantor trust rules. These early statutory grantor trust were inadequate in Clifford case. The Court held that the settlor was taxable on the trust’s income.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"29294","nameIdentifierScheme":"WEKO"}],"names":[{"name":"YANAI, Kazuyoshi","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学企業研究所"}]},"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":"1347-9938","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"矢内, 一好"},{"creatorName":"ヤナイ, カズヨシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"38704","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-04-25"}],"displaytype":"detail","filename":"NoData_kigyoken1.pdf","filesize":[{"value":"123.0 kB"}],"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/8667/files/NoData_kigyoken1.pdf"},"version_id":"34d15253-aa9b-4708-a03f-03e86f80bae6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"米国信託","subitem_subject_scheme":"Other"},{"subitem_subject":"グランター・トラスト","subitem_subject_scheme":"Other"},{"subitem_subject":"租税回避","subitem_subject_scheme":"Other"},{"subitem_subject":"クリフォード原則","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":"グランター・トラストとクリフォード原則（1）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"グランター・トラストとクリフォード原則（1）"},{"subitem_title":"Grantor Trust and Clifford Doctrine (1)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["485"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-18"},"publish_date":"2017-10-18","publish_status":"0","recid":"8667","relation_version_is_last":true,"title":["グランター・トラストとクリフォード原則（1）"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:50:11.595078+00:00"}