{"created":"2023-05-15T09:55:23.301041+00:00","id":1121,"links":{},"metadata":{"_buckets":{"deposit":"49d4fa99-ab06-43d3-9887-80d8fda4bef2"},"_deposit":{"created_by":13,"id":"1121","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"1121"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001121","sets":["1:177:162"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-07-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"34","bibliographicPageEnd":"71","bibliographicPageStart":"53","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Chiba-Keizai ronso","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"役員給与及び役員退職金、移転価格税制における独立企業間価格、固定資産税の評価等については、納税者と税務当局との間で金額の算定を巡って見解の違いが生じやすい。妥当な金額の算定方法に当たっては幅が生じやすいが、これらについて判例、学説を交えながら論じた。課税標準の算定に当たって弾力的な措置が採られることは、納税者にとって不利益にはならないが、租税法律主義の観点からは問題が無いわけではない。納税者間で評価金額に不平等が生ずることがあってはならないことであり、「不当に」とか「相当の」とかの解釈に当たっては、都合の良い解釈は許されないのであって、法令等を忠実に解釈して実務に当たることが望まれる。","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004327952"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10124437","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915972X","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"黒田, 宣夫","creatorNameLang":"ja"},{"creatorName":"クロダ, ノブオ","creatorNameLang":"ja-Kana"},{"creatorName":"Kuroda, Nobuo","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-15"}],"displaytype":"detail","filename":"KJ00004327952.pdf","filesize":[{"value":"301.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004327952.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1121/files/KJ00004327952.pdf"},"version_id":"1f55e7a9-e82c-4b3b-964f-7741580086e6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"役員給与","subitem_subject_scheme":"Other"},{"subitem_subject":"役員退職金","subitem_subject_scheme":"Other"},{"subitem_subject":"移転価格税制","subitem_subject_scheme":"Other"},{"subitem_subject":"独立企業間価格","subitem_subject_scheme":"Other"},{"subitem_subject":"固定資産税の評価","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"}]},"item_title":"税務における金額算定上の幅について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税務における金額算定上の幅について","subitem_title_language":"ja"},{"subitem_title":"Allowance of Amount on Tax","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["162"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1121","relation_version_is_last":true,"title":["税務における金額算定上の幅について"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-12-01T08:42:45.981574+00:00"}