{"created":"2023-05-15T14:44:47.406068+00:00","id":4068,"links":{},"metadata":{"_buckets":{"deposit":"b11a590d-6029-4c0f-aa4a-69fbe700a81d"},"_deposit":{"created_by":3,"id":"4068","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4068"},"status":"published"},"_oai":{"id":"oai:konan-u.repo.nii.ac.jp:00004068","sets":["10:197:582:583"]},"author_link":["6881"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-09-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"34","bibliographicPageStart":"1","bibliographicVolumeNumber":"62","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":"わが国と同様に自由主義経済体制を基本としている国々においては，私有財産制の下，私的部門では，原則として自由な経済活動及びその成果としての富を蓄積することが保障されている。他方で，議会制民主主義の下では，民主的統制に基づく上記私人（企業・家計）の経済活動における成果としての富（所得等）の一部を法律に基づいて課税することが租税法律主義の下で認められている。\nこうした租税法の課税要件（課税物件等）の定めの前提となる経済活動（＝経済取引）は，周知のとおり急速な勢いで日々進化を遂げている。インターネットの普及による高度情報化や国際取引を巡るグローバル化の進展は，個人の日常生活をはじめ企業の経済活動を大きく変化させている。\n本稿では，高度情報化やグローバル化に伴う経済社会の変化を反映する企業活動の合理化へ対応するためのグループ内での組織再編成における「経済的合理性」と実定法における行為計算否認規定の「不当性要件」の解釈・適用との関係を検討する。すなわち，近時（平成後期及び令和初期）の裁判例にみられる「経済的合理性」の判断基準の流動化とも考えられる傾向に関連して，「IBM 事件判決」及び「ユニバーサルミュージック事件判決」をどのように評価するべきかが問題となる。上記の問題意識の下，租税法律主義に基づく法的安定性や予測可能性の確保に資する不確定概念の要件解釈とその適用の妥当性を検討するものである。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14990/00004038","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":"2021-10-19"}],"displaytype":"detail","filename":"K03834.pdf","filesize":[{"value":"487.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"K03834.pdf","url":"https://konan-u.repo.nii.ac.jp/record/4068/files/K03834.pdf"},"version_id":"d7a16110-c53f-46d2-9668-6ce55b64ee85"}]},"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":"経済的合理性基準説","subitem_subject_scheme":"Other"},{"subitem_subject":"独立当事者間取引の原則","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（Ⅱ）","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（Ⅱ）"},{"subitem_title":"The Origin of Negation of Acts or Calculation in Japanese Tax Law （II）","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["583"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-10-19"},"publish_date":"2021-10-19","publish_status":"0","recid":"4068","relation_version_is_last":true,"title":["租税法における行為計算否認規定の淵源（Ⅱ）"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-05-15T16:10:49.428152+00:00"}