{"created":"2023-05-15T13:48:39.021133+00:00","id":8678,"links":{},"metadata":{"_buckets":{"deposit":"334278e3-9b1c-4912-9564-5e07a471fab3"},"_deposit":{"created_by":1,"id":"8678","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8678"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008678","sets":["442:485"]},"author_link":["38720","38719"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-08-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"380","bibliographicPageStart":"355","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":"　Article 65 of the Corporation Tax Act says “In addition to what is provided for in Subsection 2 to the preceding Subsection (Calculation of the Amount of Income), the necessary matters concerning the calculation of the amount of income for each business year shall be specified by Cabinet Order”.\n　Based on this comprehensive delegation provision, Article 72-3 of the Order for Enforcement of the Corporation Tax Act provides a rule of business year for vesting of expenses related to employees bonuses.\n　In this article, I will consider critically whether Article 72-3 of the Order for Enforcement of the Corporation Tax Act violates Article 84 of the Constitution of Japan (“No new taxes shall be imposed or existing ones modified except by law or under such conditions as law may prescribe.”).","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"査読有","subitem_description_type":"Other"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"38720","nameIdentifierScheme":"WEKO"}],"names":[{"name":"IZUMI, Junya","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":"泉, 絢也"},{"creatorName":"イズミ, ジュンヤ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"38719","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/8678/files/NoData_kigyoken1.pdf"},"version_id":"95064df8-4e91-48d3-b287-c5bd284f85b8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"決算賞与","subitem_subject_scheme":"Other"},{"subitem_subject":"使用人賞与の損金算入時期","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法65 条","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法施行令72 条の3","subitem_subject_scheme":"Other"},{"subitem_subject":"包括的委任規定","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":"使用人賞与の損金算入時期を規律する法人税法施行令72 条の3 に対する批判的考察―使用人賞与の損金算入を巡る裁判例の検討―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"使用人賞与の損金算入時期を規律する法人税法施行令72 条の3 に対する批判的考察―使用人賞与の損金算入を巡る裁判例の検討―"},{"subitem_title":"Critical Consideration of Article 72-3 of the Order for Enforcement of the Corporation Tax Act regarding Employees Bonuses","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":"8678","relation_version_is_last":true,"title":["使用人賞与の損金算入時期を規律する法人税法施行令72 条の3 に対する批判的考察―使用人賞与の損金算入を巡る裁判例の検討―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:49:58.085810+00:00"}