{"created":"2023-05-15T11:34:19.377314+00:00","id":4878,"links":{},"metadata":{"_buckets":{"deposit":"95f34e81-2d3b-4343-878d-05b8bdcb3eee"},"_deposit":{"created_by":1,"id":"4878","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"4878"},"status":"published"},"_oai":{"id":"oai:nsg.repo.nii.ac.jp:00004878","sets":["18:21:22:102"]},"author_link":["18138"],"item_24_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"202","bibliographicPageStart":"189","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"事業創造大学院大学紀要"}]}]},"item_24_description_16":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_24_description_45":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_24_description_6":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、租税法において憲法の存在を意識することとなる経緯、これとの関係 で問題となる局面、及び、これまでの議論の集積状況を整理した後、現時点での 課題に対処すべく、憲法学から租税法学に接近し、租税法学から憲法学に問題提 起を行うことを試みた。日本国憲法は租税法規に「法律又は法律の定める条件」 によって明確な定めを行うことを要請している。この形式・実質の両方にかかわ る要請を、これまでの司法判断は議会の立法裁量を広く認める趣旨であるものと 理解し、租税法規の合憲性を「緩やかに」判断する傾向が続いてきた。もっとも、 税を「経済的自由の規制」のひとつとして理解するとしても、ここにおける「規 制」の態様は様々であることから、憲法学が展開してきた様々な違憲審査基準の 適用を検討する余地がある。今後は憲法との関連で「租税から自由になる権利」 をどう位置づけるかも重要な検討課題である。","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"}]},"item_24_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-4769","subitem_source_identifier_type":"ISSN"}]},"item_24_text_1":{"attribute_name":"Title in Japanese","attribute_value_mlt":[{"subitem_text_value":"租税法における憲法の影響に関する研究ノート"}]},"item_24_text_47":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_24_text_48":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"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"}],"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":"12鈴木悠哉.pdf","filesize":[{"value":"940.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"12鈴木悠哉.pdf","url":"https://nsg.repo.nii.ac.jp/record/4878/files/12鈴木悠哉.pdf"},"version_id":"e3e14dd2-29f5-43ea-b906-d55eb218a964"}]},"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":"租税法における憲法の影響に関する研究ノート","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税法における憲法の影響に関する研究ノート"}]},"item_type_id":"24","owner":"1","path":["102"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-07-18"},"publish_date":"2019-07-18","publish_status":"0","recid":"4878","relation_version_is_last":true,"title":["租税法における憲法の影響に関する研究ノート"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T12:02:30.366210+00:00"}