{"created":"2023-05-15T11:34:28.011940+00:00","id":5062,"links":{},"metadata":{"_buckets":{"deposit":"caeaf18e-d068-4b81-a3c5-4b1e5c5ce142"},"_deposit":{"created_by":12,"id":"5062","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"5062"},"status":"published"},"_oai":{"id":"oai:nsg.repo.nii.ac.jp:00005062","sets":["18:21:22:100"]},"author_link":["18736"],"item_24_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"136","bibliographicPageStart":"123","bibliographicVolumeNumber":"11","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_6":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、来る連結納税制度の改正を見据え、現行の制度を診断すべく、三件の下級審裁判例を現行法令と係争時法令に照らして検討した。平成13年に導入となった組織再編税制の下、被合併法人の欠損金は一定の範囲で繰越しが可能であるものの、連結納税制度の適用上、欠損金という租税属性の移転は制限に服することとなる。この点、関連規定の解釈・適用について現行法上も議論の余地がある。一方、連結法人間取引に起因する課税関係については、平成22年に完全支配法人関係税制が導入となったことに伴い、一定の範囲で譲渡損益の課税繰延が可能となり、受贈益の課税が免除となるに至った。このため、現在とはやや状況が異なるものの、譲渡損益と受贈益の扱いの相違や寄附金の損金算入限度額との関連で検討すべき課題が残っている。制度改正に目を向ける上では、法人所得課税における課税単位という観点から、周辺の制度の横断的検討が必要である。","subitem_description_type":"Abstract"}]},"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":"2185-4769","subitem_source_identifier_type":"ISSN"}]},"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":"2020-09-12"}],"displaytype":"detail","filename":"11(1)123-136.pdf","filesize":[{"value":"852.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"11(1)123-136","url":"https://nsg.repo.nii.ac.jp/record/5062/files/11(1)123-136.pdf"},"version_id":"dab126f3-ff72-4b15-91b7-f8eee5c84034"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"連結納税制度","subitem_subject_scheme":"Other"},{"subitem_subject":"課税単位","subitem_subject_scheme":"Other"},{"subitem_subject":"租税属性の移転","subitem_subject_scheme":"Other"},{"subitem_subject":"法人間取引","subitem_subject_scheme":"Other"},{"subitem_subject":"制度の横断的検討","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":"連結納税制度に関する三件の下級審裁判例","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"連結納税制度に関する三件の下級審裁判例"}]},"item_type_id":"24","owner":"12","path":["100"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-09-16"},"publish_date":"2020-09-16","publish_status":"0","recid":"5062","relation_version_is_last":true,"title":["連結納税制度に関する三件の下級審裁判例"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-05-15T12:03:49.578073+00:00"}