{"created":"2023-05-15T13:48:57.564865+00:00","id":9102,"links":{},"metadata":{"_buckets":{"deposit":"578d7af1-8426-4bd2-999d-7d9def6dae93"},"_deposit":{"created_by":1,"id":"9102","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9102"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00009102","sets":["275:526"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"19","bibliographicPageStart":"3","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":"As the 2020 Tokyo Olympic Games approach, issues relating to lodging in private homes are drawing attention. One such issue is how income from room rentals should be characterized. At first glance, it appears to be a tourist service. Thus, when the service is developed on a business-like scale, it would be business income. Otherwise, it would likely be considered real estate income. However, in the past, regulators have categorized rental income as miscellaneous income. Perhaps this interpretation needs to be reconsidered.","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":"1349-6239~14~3~p003-019.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/9102/files/1349-6239~14~3~p003-019.pdf"},"version_id":"fc265b0d-e968-4df5-8eac-ab4a5b5043b6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"不動産所得","subitem_subject_scheme":"Other"},{"subitem_subject":"民泊","subitem_subject_scheme":"Other"},{"subitem_subject":"人的役務提供","subitem_subject_scheme":"Other"},{"subitem_subject":"シェアリング・エコノミー","subitem_subject_scheme":"Other"},{"subitem_subject":"不随収入","subitem_subject_scheme":"Other"},{"subitem_subject":"事業所得","subitem_subject_scheme":"Other"},{"subitem_subject":"行為性所得","subitem_subject_scheme":"Other"},{"subitem_subject":"旅館業法２条","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法２６条","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法２７条","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税基本通達26－4","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税基本通達27－3","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":"人的役務提供を伴う不動産等の貸付けによる所得 ―民泊サービスに係る不動産所得該当性―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"人的役務提供を伴う不動産等の貸付けによる所得 ―民泊サービスに係る不動産所得該当性―"},{"subitem_title":"Real Estate Income from the Rendering of Service: Rental of a Private House","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["526"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-07-02"},"publish_date":"2018-07-02","publish_status":"0","recid":"9102","relation_version_is_last":true,"title":["人的役務提供を伴う不動産等の貸付けによる所得 ―民泊サービスに係る不動産所得該当性―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:33:25.684290+00:00"}