{"created":"2023-05-15T11:34:36.092375+00:00","id":5220,"links":{},"metadata":{"_buckets":{"deposit":"68abc990-f499-4aa0-a42b-c42c7790fdc8"},"_deposit":{"created_by":12,"id":"5220","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"5220"},"status":"published"},"_oai":{"id":"oai:nsg.repo.nii.ac.jp:00005220","sets":["18:21:22:118"]},"author_link":["19063"],"item_24_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"１","bibliographicPageEnd":"29","bibliographicPageStart":"17","bibliographicVolumeNumber":"13","bibliographic_titles":[{}]}]},"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":"租税特別措置法66条の 6 は、その適用上、内国法人と外国法人の間の持株関係を中心的な要件のひとつとしている。本稿は、同規定の変遷を辿ることで当該持株関係が詳細化していく様子を眺めながら、外国法人の事業年度末における持株要件の現況に着目する同法施行令の規定の解釈と、委任立法としての許容性を検討することを目的とした。制度創設時、持株関係の存在時点に関する施行令の定めは、当該制度の下で益金算入となる所得金額の算定方法や当時の会社法制に照らし、委任立法として許容可能であると考えられた。もっとも、後に法人税法23条の 2 が立法となり、海外子会社の留保金に対する課税というこれまでの制度趣旨が転換することで、事業年度末における持株関係に着目する施行令の委任立法としての許容性を再考する余地があることが判明した。この傾向は、実質支配関係の存在が持株関係の要素となったことで、さらに顕著になったと考えられる。","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":"2436-9977","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":"2022-06-24"}],"displaytype":"detail","filename":"13(1) 17-29.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"13(1) 17-29","url":"https://nsg.repo.nii.ac.jp/record/5220/files/13(1) 17-29.pdf"},"version_id":"f1a183f7-c38d-47d3-9f8a-061ceb36cf52"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税特別措置法66条の 6","subitem_subject_scheme":"Other"},{"subitem_subject":"持株関係の存在時点","subitem_subject_scheme":"Other"},{"subitem_subject":"委任立法","subitem_subject_scheme":"Other"},{"subitem_subject":"請求権","subitem_subject_scheme":"Other"},{"subitem_subject":"実質支配関係","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":"租税特別措置法66条の 6 における「持株関係」の存在時点 ─ 制度の変遷に着目して ─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税特別措置法66条の 6 における「持株関係」の存在時点 ─ 制度の変遷に着目して ─"}]},"item_type_id":"24","owner":"12","path":["118"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-06-24"},"publish_date":"2022-06-24","publish_status":"0","recid":"5220","relation_version_is_last":true,"title":["租税特別措置法66条の 6 における「持株関係」の存在時点 ─ 制度の変遷に着目して ─"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-07-06T04:58:10.342834+00:00"}