{"created":"2023-05-15T14:44:28.374826+00:00","id":3697,"links":{},"metadata":{"_buckets":{"deposit":"853887f9-bd23-4af4-bf7a-74a7b11efced"},"_deposit":{"created_by":3,"id":"3697","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3697"},"status":"published"},"_oai":{"id":"oai:konan-u.repo.nii.ac.jp:00003697","sets":["10:197:535:536"]},"author_link":["6881"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"32","bibliographicPageStart":"1","bibliographicVolumeNumber":"61","bibliographic_titles":[{"bibliographic_title":"甲南経済学論集"},{"bibliographic_title":"Konan economic papers","bibliographic_titleLang":"en"}]}]},"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":"租税国家における租税回避行為への対処は，その時代や地域を問わない古今東西に共通した租税法に内在する宿命ともいえる永遠のテーマ（研究課題）である。\n本稿では，わが国独自の制度として古くから（約100年前から）存在する租税回避否認規定の萌芽と考えられる「同族会社の行為計算否認規定」について，改めて温故知新の観点から立法の原点に立ち戻り，大正12年（1923年）の創設から始まる大正期におけるその立法経緯及びその後の昭和期における法改正の沿革をみていく。さらに，昭和期における同族会社の行為計算否認事件の代表的裁判例から形成された判例・学説とその変遷を再確認し，昭和期における不当性要件解釈論の支配的見解の形成過程を明らかにする。\nその上で，最近における国内外を取り巻く租税回避行為への対処の現状とわが国における行為計算否認規定のあり方について検討事項を示すとともに，次なる研究の方向性を提示する。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14990/00003669","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"甲南大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00084529","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04524187","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":"竹内, 綱敏"},{"creatorName":"タケウチ, ツナトシ","creatorNameLang":"ja-Kana"},{"creatorName":"TAKEUCHI, Tsunatoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6881","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":"2020-12-25"}],"displaytype":"detail","filename":"K03468.pdf","filesize":[{"value":"511.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"K03468.pdf","url":"https://konan-u.repo.nii.ac.jp/record/3697/files/K03468.pdf"},"version_id":"a0903223-0b0c-4507-b307-c3f0ee4994fd"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税回避","subitem_subject_scheme":"Other"},{"subitem_subject":"行為計算否認規定","subitem_subject_scheme":"Other"},{"subitem_subject":"不当性要件解釈","subitem_subject_scheme":"Other"},{"subitem_subject":"非同族会社比準説","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的合理性基準説","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":"租税法における行為計算否認規定の淵源（Ⅰ）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税法における行為計算否認規定の淵源（Ⅰ）"},{"subitem_title":"The origin of negation of Acts or Calculation in Japanese Tax Law（I）","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["536"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-12-25"},"publish_date":"2020-12-25","publish_status":"0","recid":"3697","relation_version_is_last":true,"title":["租税法における行為計算否認規定の淵源（Ⅰ）"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-05-15T16:10:50.879484+00:00"}