{"created":"2023-05-15T11:34:35.464956+00:00","id":5199,"links":{},"metadata":{"_buckets":{"deposit":"3af8d161-934c-402a-bf18-a55985a895ec"},"_deposit":{"created_by":12,"id":"5199","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"5199"},"status":"published"},"_oai":{"id":"oai:nsg.repo.nii.ac.jp:00005199","sets":["18:21:22:117"]},"author_link":["19063"],"item_24_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"46","bibliographicPageStart":"33","bibliographicVolumeNumber":"12","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":"わが国租税法令は「株主」という概念を、黙示的に前提とするか、明示的に要件に採用することで、所得の帰属、所得類型、課税ベース、さらには租税回避否認規定の適用に関する定めを置いている。本稿は租税法における「株主」の意義を、その沿革に照らし、会社法との関連で検討することを目的とした。会社法上、「株主」は「株式の所有者」という位置づけを有するものの、限界事例における所有者の特定には動産特有の困難があり、「株主」が有する権利から「株主」を逆算しようと試みる場合も、当該権利の存在如何をどう判定するか困難であることが多い。このため、会社法上の「株主」には一定の不確定性が伴うことは否定し得ず、租税法令における「株主」の解釈も同様の課題を抱えることなる。もっとも、過去の裁判例は安易に実質主義に傾倒することなく、争点との関連であくまで私法上の意義を前提としていると考えられ、この方向での解釈・適用が望ましい。","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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":""}],"affiliationNames":[{"affiliationName":""}]}],"creatorNames":[{"creatorName":"鈴木, 悠哉","creatorNameLang":""}],"familyNames":[{"familyNameLang":""}],"givenNames":[{"givenNameLang":""}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-07-27"}],"displaytype":"detail","filename":"03-論説-鈴木さま.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"12(1)33-46","url":"https://nsg.repo.nii.ac.jp/record/5199/files/03-論説-鈴木さま.pdf"},"version_id":"beff5185-e5a7-4f48-9589-2f50527888db"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"株式の所有者｜株主の権利｜不確定性｜借用概念｜実質主義","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":"租税法における「株主」概念の会社法的構成 ─不確定性の超克─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税法における「株主」概念の会社法的構成 ─不確定性の超克─"}]},"item_type_id":"24","owner":"12","path":["117"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-07-27"},"publish_date":"2021-07-27","publish_status":"0","recid":"5199","relation_version_is_last":true,"title":["租税法における「株主」概念の会社法的構成 ─不確定性の超克─"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-07-06T04:58:10.161012+00:00"}