{"created":"2023-05-15T13:48:54.425098+00:00","id":9034,"links":{},"metadata":{"_buckets":{"deposit":"822e2c1c-3b55-459f-bfa0-60e6d6e8c1a1"},"_deposit":{"created_by":1,"id":"9034","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9034"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00009034","sets":["275:517"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"102","bibliographicPageStart":"69","bibliographicVolumeNumber":"14","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":"The principle of taxation of a real income earner is prescribed by the Income Tax Act and Corporation Tax Act. Some observers worry about a contradiction between the principle of taxation of an actual economic beneficiary and that of an actual legal beneficiary. I think the principle of taxation of an actual legal beneficiary  is proper.\nThe Income Tax Act and The Corporation Tax Act refer to“profit gotten from a thing”and“profit gotten from an action.” To judge“profit gotten from a thing”by ownership in property seems appropriate.","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":"1349-6239~14~002.pdf","filesize":[{"value":"2.1 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/9034/files/1349-6239~14~002.pdf"},"version_id":"fc1a9374-49e3-4f86-837e-b8e7d258ca15"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税法12条","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法11条","subitem_subject_scheme":"Other"},{"subitem_subject":"実質所得者課税","subitem_subject_scheme":"Other"},{"subitem_subject":"法律的帰属説","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的帰属説","subitem_subject_scheme":"Other"},{"subitem_subject":"法的実質主義","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的実質主義","subitem_subject_scheme":"Other"},{"subitem_subject":"東京地裁平成26年5月21日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"横浜地裁平成13年10月10日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"課税物件の帰属","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律主義","subitem_subject_scheme":"Other"},{"subitem_subject":"「収益」概念","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":"所得課税共通ルールとしての実質所得者課税の原則","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得課税共通ルールとしての実質所得者課税の原則"},{"subitem_title":"Principle of Taxation of a Real Income Earner as an Ordinary Rule of Income Tax","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["517"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-05-18"},"publish_date":"2018-05-18","publish_status":"0","recid":"9034","relation_version_is_last":true,"title":["所得課税共通ルールとしての実質所得者課税の原則"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:33:30.195275+00:00"}