{"created":"2023-05-15T13:48:39.149906+00:00","id":8681,"links":{},"metadata":{"_buckets":{"deposit":"7e5f2e38-5223-4a95-b0f2-068836c33af0"},"_deposit":{"created_by":1,"id":"8681","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8681"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008681","sets":["275:486"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"62","bibliographicPageStart":"47","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":"平成23年に国税通則法が改正され、税務調査手続に関する各種の規定が設けられた。そこでは、修正申告の勧奨をすることができる旨の規定は新設されたものの、その勧奨の在り方に関する規定は存在しない。これまでは、納税者の明確な拒絶に反して繰り返し修正申告を勧めるといったケースなど、法の趣旨を逸脱すると認められる場合に当たらない限り、修正申告の勧奨の違法性が問われることはなかったと思われる。しかしながら、投資者保護あるいは消費者保護法制が想定するような「誤解をさせる行為」や「困惑をさせる行為」は、修正申告の勧奨の場面においても同様にあるのであるから、これらの行為が抑制されるような立法的手当はあり得るのではなかろうか。本稿では、この点についてのルール化を図る必要性について論じている。","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~p047-062.pdf","filesize":[{"value":"1.2 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/8681/files/1349-6239~p047-062.pdf"},"version_id":"2be16bce-27ad-4a67-b0a6-c58d0ee7a87f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"税務調査","subitem_subject_scheme":"Other"},{"subitem_subject":"修正申告","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法","subitem_subject_scheme":"Other"},{"subitem_subject":"不利益事項の教示","subitem_subject_scheme":"Other"},{"subitem_subject":"誤解","subitem_subject_scheme":"Other"},{"subitem_subject":"困惑","subitem_subject_scheme":"Other"},{"subitem_subject":"勧奨","subitem_subject_scheme":"Other"},{"subitem_subject":"消費者契約","subitem_subject_scheme":"Other"},{"subitem_subject":"荒川民商事件","subitem_subject_scheme":"Other"},{"subitem_subject":"税務職員の裁量","subitem_subject_scheme":"Other"},{"subitem_subject":"惑わし","subitem_subject_scheme":"Other"},{"subitem_subject":"説明義務","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":"税務調査の終結時における修正申告の勧奨―修正申告の惑わし勧奨の排除―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税務調査の終結時における修正申告の勧奨―修正申告の惑わし勧奨の排除―"},{"subitem_title":"Recommendation of Amended Return in the Time when a Tax Examination has Ended: Prohibited of A Government Confuse a Taxpayer, and Recommend Amended Return to a Taxpayer by a Law","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["486"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-19"},"publish_date":"2017-10-19","publish_status":"0","recid":"8681","relation_version_is_last":true,"title":["税務調査の終結時における修正申告の勧奨―修正申告の惑わし勧奨の排除―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:33:53.844492+00:00"}