{"created":"2023-05-15T13:48:58.756823+00:00","id":9130,"links":{},"metadata":{"_buckets":{"deposit":"d34fd542-0260-4436-aa6b-5295b9cb46b4"},"_deposit":{"created_by":1,"id":"9130","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9130"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00009130","sets":["275:529"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"52","bibliographicPageStart":"31","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":"　Income tax law includes a system for national tax collection by imposing a withholding liability regarding income such as interest, dividends and salary.\n　One problem under this system is how overpaid tax should be dealt with when a transaction regarded to be a withholding target is cancelled. \n　The main point in the discussion is whether withholding agents should charge the same price as the amount that taxpayers overpaid to the government or, by doing final tax returns, the taxpayers themselves should charge the same price as the amount of tax overpaid by them. \n　Withholding tax related to dividends canceled due to reconciliation in court will be discussed based on a case in which the national tax tribunal ruled that a demand of repayment would not be accepted although application procedures had been properly performed.","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":"1349-6239-14-4-p031-052.pdf","filesize":[{"value":"1.5 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/9130/files/1349-6239-14-4-p031-052.pdf"},"version_id":"b2b8757f-567b-4d60-b9cf-be00d8464b58"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法55条","subitem_subject_scheme":"Other"},{"subitem_subject":"隠蔽仮装行為","subitem_subject_scheme":"Other"},{"subitem_subject":"偽りその他不正の行為","subitem_subject_scheme":"Other"},{"subitem_subject":"エス・ブイ・シー事件","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法68条","subitem_subject_scheme":"Other"},{"subitem_subject":"国税通則法70条4項","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法34条","subitem_subject_scheme":"Other"},{"subitem_subject":"租税回避","subitem_subject_scheme":"Other"},{"subitem_subject":"更生処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"税額を免れる意図","subitem_subject_scheme":"Other"},{"subitem_subject":"重加算税","subitem_subject_scheme":"Other"},{"subitem_subject":"腐敗防止国連条約","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":"和解による「配当」の取消しによって源泉徴収義務は消滅するか","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"和解による「配当」の取消しによって源泉徴収義務は消滅するか"},{"subitem_title":"Does Cancellation of a“Dividend”Caused by Reconciliation Make Withholding Liability No Longer Effective?","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["529"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-03"},"publish_date":"2018-10-03","publish_status":"0","recid":"9130","relation_version_is_last":true,"title":["和解による「配当」の取消しによって源泉徴収義務は消滅するか"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T13:33:06.798338+00:00"}