{"created":"2023-11-25T06:03:24.003618+00:00","id":2000087,"links":{},"metadata":{"_buckets":{"deposit":"51362caf-6c33-48d5-8676-2287ab9a3a33"},"_deposit":{"created_by":18,"id":"2000087","owner":"18","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"2000087"},"status":"published"},"_oai":{"id":"oai:surugadai.repo.nii.ac.jp:02000087","sets":["7:1700890317689"]},"author_link":[],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-09-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"20","bibliographicPageStart":"1","bibliographicVolumeNumber":"37","bibliographic_titles":[{"bibliographic_title":"駿河台法学","bibliographic_titleLang":"ja"},{"bibliographic_title":"Surugadai journal of law and politics","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"駿河台大学","affiliationNameLang":"ja"},{"affiliationName":"Surugadai University","affiliationNameLang":"en"}]}],"creatorAlternatives":[{"creatorAlternative":"Ohta, Yukio","creatorAlternativeLang":"en"}],"creatorNames":[{"creatorName":"太田, 幸夫","creatorNameLang":"ja"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"英王室属領のガーンジーでは当局と納税者の合意で税率を決定できるとしているが、我が国の税務当局はこれを「外国法人税」に該当しないとして同地所在子会社の親会社にタックスヘイブン対策税制を適用した。最高裁は、課税処分を違法とする逆転判決を下した。本稿では、ガーンジーの税主体性、税の中核的要素、租税法律主義、租税回避論等の論点について検討し、最高裁判決の結論に至る理由説明が不十分と思われる点を分析した。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15004/0002000087","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_19":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"駿河台大学","subitem_publisher_language":"ja"},{"subitem_publisher":"Surugadai University","subitem_publisher_language":"en"}]},"item_1_relation_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"09149112","subitem_relation_type_select":"ISSN"}}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12762272","subitem_source_identifier_type":"NCID"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-11-25"}],"displaytype":"detail","filename":"Hougaku.37-1.001.pdf","format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"Hougaku.37-1.001.pdf","url":"https://surugadai.repo.nii.ac.jp/record/2000087/files/Hougaku.37-1.001.pdf"},"version_id":"d3a2e21a-9349-4327-b052-237f088b6745"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"外国法人税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税回避論","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"タックスヘイブン","subitem_subject_language":"ja","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":"「外国法人税」該当性の判断に関する考察 : ガーンジー事件を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「外国法人税」該当性の判断に関する考察 : ガーンジー事件を中心として","subitem_title_language":"ja"},{"subitem_title":"Inquiry into the Threshold of“Foreign Corporate Tax” : Centering on Guernsey Case","subitem_title_language":"en"}]},"item_type_id":"1","owner":"18","path":["1700890317689"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-11-25"},"publish_date":"2023-11-25","publish_status":"0","recid":"2000087","relation_version_is_last":true,"title":["「外国法人税」該当性の判断に関する考察 : ガーンジー事件を中心として"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-11-25T06:03:40.840170+00:00"}