{"created":"2025-04-02T05:32:26.883170+00:00","id":2000241,"links":{},"metadata":{"_buckets":{"deposit":"24954d1b-63c5-4526-bd78-73e8fe5b0618"},"_deposit":{"created_by":13,"id":"2000241","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000241"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000241","sets":["6","6:1743146871665"]},"author_link":["789"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"12","bibliographicPageEnd":"78","bibliographicPageStart":"67","bibliographicVolumeNumber":"27","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_text_31":{"attribute_name":"item_10002_text_31","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_1729048188239":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"九州情報大学大学院","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"橋本, 摩耶","creatorNameLang":"ja"},{"creatorName":"ハシモト, マヤ","creatorNameLang":"ja-Kana"},{"creatorName":"Hashimoto, 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事件においては、租税公平主義に反し、所得なきところへの課税の原因となった最高裁平成18 年1 月13 日判決が、国税通則法23 条2 項1号所定の要件を満たすか否かが検討されるべきであると考えられるため、本稿では、最高裁平成18 年1 月13 日判決の国税通則法23 条2 項1 号における位置づけを中心的に考察した。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1729230278053":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1729230588476":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"1349-2780","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"}]},"item_1729564662870":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-04-02"}],"filename":"国税通則法23条2項1号の後発的事由の検討―クラヴィス事件及びTFK事件を中心に―.pdf","filesize":[{"value":"1.7 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