{"created":"2023-07-19T01:17:23.470952+00:00","id":2000007,"links":{},"metadata":{"_buckets":{"deposit":"f7ef6ced-1379-4955-a984-588c3b94862e"},"_deposit":{"created_by":12,"id":"2000007","owner":"12","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"2000007"},"status":"published"},"_oai":{"id":"oai:nsg.repo.nii.ac.jp:02000007","sets":["18:21:22:1687147616103"]},"author_link":["19063"],"control_number":"2000007","item_24_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"42","bibliographicPageStart":"33","bibliographicVolumeNumber":"14"}]},"item_24_description_6":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"租税回避の否認については、もっぱら、否認の対象をどのように見極めるかに関心が集まっていた。もっとも、否認の結果どのような税負担が生じるのかについても、否認の効果が行き過ぎとならないよう検討を加えるべきであったと言える。本稿はこのような問題意識の下、租税特別措置法66条の6の適用に検討を加えた。同規定が税負担の差に着目して否認の対象を捉えていることから、同規定の適用が「通常の」税負担の算定につながっているのか、検討する必要があるからである。\n本稿では、当該規定の沿革を辿りながら、そこでの「所得の金額」と合算課税の対象たる金額との関係性を鳥瞰し、規定が孕む問題点を抽出した。規定制定時から所現在に至るまで、両者は接近と乖離を繰り返してきている。租税回避の否認という目的上、「通常の」税負担の算定につながっているのか、疑問を抱かざるを得ない。このような観点から同規定を観察する必要があるだろう。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_24_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"事業創造大学院大学","subitem_publisher_language":"ja"}]},"item_24_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12533366","subitem_source_identifier_type":"NCID"}]},"item_24_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2436-9977","subitem_source_identifier_type":"EISSN"}]},"item_24_text_47":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"Departmental Bulletin Paper"}]},"item_24_version_type_18":{"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":"鈴木, 悠哉","creatorNameLang":"ja"}],"familyNames":[{}],"givenNames":[{}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-07-20"}],"filename":"14(1)33-42.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://nsg.repo.nii.ac.jp/record/2000007/files/14(1)33-42.pdf"},"version_id":"602113c6-95b1-4f73-a872-cd8afb0b58f7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税回避の否認","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"「通常の」税負担の算定","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税特別措置法66条の6","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"所得の金額","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"適用対象（留保）金額","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":"租税回避の否認における「通常の」税負担の算定 ―租税特別措置法66条の6の適用を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税回避の否認における「通常の」税負担の算定 ―租税特別措置法66条の6の適用を中心として―","subitem_title_language":"ja"}]},"item_type_id":"24","owner":"12","path":["1687147616103"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-07-21"},"publish_date":"2023-07-21","publish_status":"0","recid":"2000007","relation_version_is_last":true,"title":["租税回避の否認における「通常の」税負担の算定 ―租税特別措置法66条の6の適用を中心として―"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-07-25T07:23:37.387319+00:00"}