{"created":"2025-04-02T05:39:15.846890+00:00","id":2000242,"links":{},"metadata":{"_buckets":{"deposit":"2271ef72-a578-4fa8-92f0-9783ff2b01fb"},"_deposit":{"created_by":13,"id":"2000242","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000242"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000242","sets":["6","6:1743146871665"]},"author_link":["790"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"10","bibliographicPageEnd":"88","bibliographicPageStart":"79","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":"栁瀬, 成博","creatorNameLang":"ja"},{"creatorName":"ヤナセ, ナリヒロ","creatorNameLang":"ja-Kana"},{"creatorName":"Yanase, Narihiro","creatorNameLang":"en"}],"familyNames":[{"familyName":"栁瀬","familyNameLang":"ja"},{"familyName":"ヤナセ","familyNameLang":"ja-Kana"},{"familyName":"Yanase","familyNameLang":"en"}],"givenNames":[{"givenName":"成博","givenNameLang":"ja"},{"givenName":"ナリヒロ","givenNameLang":"ja-Kana"},{"givenName":"Narihiro","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"790","nameIdentifierScheme":"WEKO"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿では、ゴルフ会員権贈与事件における取得費を中心に、譲渡所得の本質を究明しようと試みることを目的としている。\nそこでは、包括的所得概念と清算課税説の概念を整理し、学説等を引用しながら清算課税説における譲渡所得の性質について考察した。また、ゴルフ会員権贈与事件における取得費を取り上げ、第一審から最高裁判決における判旨を整理し、先行研究を用いた検討を加えた。とりわけ、譲渡所得の金額を計算するためには、清算課税説に頼らざるを得ないことを示唆し、現状、譲渡所得の本質の一辺には、課税の繰り延べの問題が生じ得ることについて考察を行っている。","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":"清算課税説に基づいた譲渡所得の本質－ゴルフ会員権贈与事件における取得費を中心として－.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000242/files/清算課税説に基づいた譲渡所得の本質－ゴルフ会員権贈与事件における取得費を中心として－.pdf"},"version_id":"c149db1e-dc5e-43b0-9b91-462ae37d1da6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"キャピタル・ゲイン","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"包括的所得概念","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"清算課税説","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"取得費","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"課税の繰り延べ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"清算課税説に基づいた譲渡所得の本質 －ゴルフ会員権贈与事件における取得費を中心として－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"清算課税説に基づいた譲渡所得の本質 －ゴルフ会員権贈与事件における取得費を中心として－","subitem_title_language":"ja"},{"subitem_title":"The Nature of Capital Gains based on the Liquidation Tax Theory －Focusing on Acquisition Costs in Golf Membership Gift Cases－","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","1743146871665"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-04-02"},"publish_date":"2025-04-02","publish_status":"0","recid":"2000242","relation_version_is_last":true,"title":["清算課税説に基づいた譲渡所得の本質 －ゴルフ会員権贈与事件における取得費を中心として－"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2025-04-09T02:45:11.607794+00:00"}