{"created":"2023-05-15T11:34:17.128817+00:00","id":4836,"links":{},"metadata":{"_buckets":{"deposit":"2d2227b8-48c4-44df-b1a6-ca45d16ea80a"},"_deposit":{"created_by":1,"id":"4836","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"4836"},"status":"published"},"_oai":{"id":"oai:nsg.repo.nii.ac.jp:00004836","sets":["18:21:22:107"]},"author_link":["18070"],"item_19_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"131","bibliographicPageStart":"111","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"事業創造大学院大学紀要"}]}]},"item_19_description_16":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_19_description_45":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_19_description_6":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Taxation surrounding trust at cross-border situation is paid attention to by\nworldwide basis. Japan is not exception. According to recent Japanese\njurisprudence, where a trust had been established in accordance with State law of\nNew Jersey, the U.S., it was disputed whether or not the act settling that trust fell\nwithin “shintaku koui (an act of trust)” and one of the related members, who had been\na minor child at that time, fell within “jyueki sha (beneficiary)” under Japanese\nInheritance Tax Act. Lower courts faced complete opposite sides, and the final\njudgment at the Supreme Court is eagerly awaited for.\nCurrently this is the fi rst and only Japanese case on taxation in connection with\nforeign trust, but the meaning of that case is not limited to that point. Japan is now\nstruggling with a series of tax cases concerning Limited Partnerships. Here we, as\ntax lawyers, must formulate the way of approaching the problem, i.e. how to\ninterpret and apply Japanese national tax legislation with regard to “foreign”\nelements. Based on the classical way of tax law interpretation in relation to private\nlaw, is it appropriate only to look at Japanese law? Or should we also have to\nconsider foreign laws?\nNow is the time to introduce and to consider that Japanese case in the light of\nthe above-mentioned view and to share the view with international tax community\non “worldwide basis”.","subitem_description_type":"Abstract"}]},"item_19_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"事業創造大学院大学"}]},"item_19_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-4769","subitem_source_identifier_type":"ISSN"}]},"item_19_text_1":{"attribute_name":"Title in Japanese","attribute_value_mlt":[{"subitem_text_value":"One Japanese case on taxation surrounding foreign trust"}]},"item_19_text_47":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Journal Article"}]},"item_19_text_48":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_19_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":"SUZUKI, Yuya"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-10-30"}],"displaytype":"detail","filename":"PPP_08鈴木さま.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"6(1)111-131.pdf","url":"https://nsg.repo.nii.ac.jp/record/4836/files/PPP_08鈴木さま.pdf"},"version_id":"5306be1f-f1ce-4649-90bb-987bb993e72e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"foreign trust","subitem_subject_scheme":"Other"},{"subitem_subject":"Inheritance Tax Act","subitem_subject_scheme":"Other"},{"subitem_subject":"Gift Tax","subitem_subject_scheme":"Other"},{"subitem_subject":"confl ict of laws","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"One Japanese case on taxation surrounding foreign trust","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"One Japanese case on taxation surrounding foreign trust"}]},"item_type_id":"19","owner":"1","path":["107"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-20"},"publish_date":"2016-06-20","publish_status":"0","recid":"4836","relation_version_is_last":true,"title":["One Japanese case on taxation surrounding foreign trust"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T11:59:07.287517+00:00"}