{"created":"2024-11-11T06:15:04.841773+00:00","id":2000282,"links":{},"metadata":{"_buckets":{"deposit":"5f025aa3-c4f3-43c5-8dde-03ae281ff9d9"},"_deposit":{"created_by":18,"id":"2000282","owner":"18","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"2000282"},"status":"published"},"_oai":{"id":"oai:surugadai.repo.nii.ac.jp:02000282","sets":["7:1731301271217"]},"author_link":[],"item_30001_bibliographic_information17":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-09-27","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"119","bibliographicPageStart":"99","bibliographicVolumeNumber":"38","bibliographic_titles":[{"bibliographic_title":"駿河台法学","bibliographic_titleLang":"ja"},{"bibliographic_title":"Surugadai journal of law and politics","bibliographic_titleLang":"en"}]}]},"item_30001_creator2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"駿河台大学","affiliationNameLang":"ja"}]}],"creatorAlternatives":[{"creatorAlternative":"Ota, Yukio","creatorAlternativeLang":"en"}],"creatorNames":[{"creatorName":"太田, 幸夫","creatorNameLang":"ja"}]}]},"item_30001_description8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"被相続人が銀行借入により購入した不動産を相続人が財産評価基本通達の定める方法により評価し、債務控除等により相続税総額を０円とする申告をした。この事案につき、最三小判令4.4.19は、同通達の定める方法による画一的な評価を行うと実質的な租税負担の公平に反する事情があるとして、鑑定により時価評価をした当局の更正処分を是認した。通達の定める方法によらない課税処分と納税者の申告の両者について、先に本誌35巻1号で主として要件事実論の観点から論じたが、上記最判を契機に最近の同種事例を加え、再論を試みた。同最判の判断枠組み、射程、批判点、実務上の留意点について論じるほか、要件事実論についても上記最判に沿って再検討した。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_30001_file22":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2024-11-11"}],"filename":"hougaku.38-1.005.pdf","filesize":[{"value":"7"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://surugadai.repo.nii.ac.jp/record/2000282/files/hougaku.38-1.005.pdf"},"version_id":"9e631f74-6a6b-464c-90d1-95241e6445b3"}]},"item_30001_identifier_registration13":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15004/0002000282","subitem_identifier_reg_type":"JaLC"}]},"item_30001_language10":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_30001_publisher9":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"駿河台大学","subitem_publisher_language":"ja"}]},"item_30001_resource_type11":{"attribute_name":"item_30001_resource_type11","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_30001_source_identifier16":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"0914-9112","subitem_source_identifier_type":"EISSN"}]},"item_30001_subject7":{"attribute_name":"主題","attribute_value_mlt":[{"subitem_subject":"相続税法22条","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財産評価基本通達","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"平等原則","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"要件事実論","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"特別の事情","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_30001_title0":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"基本通達と異なる評価方法による相続税課税処分と要件事実論（再論）","subitem_title_language":"ja"},{"subitem_title":"Inheritance Tax Assessment Regardless of　NTA　Basic Instructions and Ultimate Facts (Revisited)","subitem_title_language":"en"}]},"item_title":"基本通達と異なる評価方法による相続税課税処分と要件事実論（再論）","item_type_id":"30001","owner":"18","path":["1731301271217"],"pubdate":{"attribute_name":"公開日","attribute_value":"2024-11-11"},"publish_date":"2024-11-11","publish_status":"0","recid":"2000282","relation_version_is_last":true,"title":["基本通達と異なる評価方法による相続税課税処分と要件事実論（再論）"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-11-11T06:15:22.316569+00:00"}