{"created":"2023-05-15T09:48:37.245840+00:00","id":503,"links":{},"metadata":{"_buckets":{"deposit":"5b67ffb7-0be1-4554-a21d-493ea41d5ca5"},"_deposit":{"created_by":13,"id":"503","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"503"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:00000503","sets":["6","6:69"]},"author_link":["687"],"control_number":"503","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"13","bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"24","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":"出版者","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":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"0000000403715001","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"https://www.isni.org/isni/0000000403715001"}],"affiliationNames":[{"affiliationName":"九州情報大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"春日, 克則","creatorNameLang":"ja"},{"creatorName":"カスガ, カツノリ","creatorNameLang":"ja-Kana"},{"creatorName":"Kasuga, Katsunori","creatorNameLang":"en"}],"familyNames":[{"familyName":"春日","familyNameLang":"ja"},{"familyName":"カスガ","familyNameLang":"ja-Kana"},{"familyName":"Kasuga","familyNameLang":"en"}],"givenNames":[{"givenName":"克則","givenNameLang":"ja"},{"givenName":"カツノリ","givenNameLang":"ja-Kana"},{"givenName":"Katsunori","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"687","nameIdentifierScheme":"WEKO"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"法人税法が規定する非営利法人の収益事業課税において、収益事業それ自体の定義を行わずに34 種の事業を掲記する現行の個別列挙方式には様々な問題点が指摘されている。そこで、現行方式の代替案として提言された税制調査会の答申と、本稿における収益事業課税を巡る判例の考察結果から、両者は収益事業を対価概念に置き換えた解決策を提言・実践していることが判明した。さらに、対価概念を財務会計の視点から規定している国際公会計基準（International Public Sector Accounting Standards）についても合わせて考察した。その結果、収益事業課税を対価概念によって行うことには、①非営利法人が受領する無償の資金を対価と解釈することへの疑義が生じること、②仮に対価に該当するとした場合、無償提供された資金が課税対象となり資金提供目的が阻害されるという問題が存することを指摘し、それ故、対価概念は現行方式の代替とはなり得ないことを明らかにしたのである。なお、本稿の考察は、個別列挙方式に代わりうる新たな非営利法人の課税所得の選択基準を策定するための基礎を提供するものである。","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":"2024-11-13"}],"filename":"非営利法人の課税所得の選択基準について－対価概念に基づいた収益事業課税への批判を中心として－.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/503/files/非営利法人の課税所得の選択基準について－対価概念に基づいた収益事業課税への批判を中心として－.pdf"},"version_id":"9054594c-00bc-4652-a0f2-ae5cfaa97d0d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"収益事業課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"個別列挙方式","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"対価概念","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"非営利法人の課税所得","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":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"非営利法人の課税所得の選択基準について －対価概念に基づいた収益事業課税への批判を中心として－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"非営利法人の課税所得の選択基準について －対価概念に基づいた収益事業課税への批判を中心として－","subitem_title_language":"ja"},{"subitem_title":"About Selection Criteria for Taxable Income of Nonprofit Corporation －Focusing on Criticism to Profit-Making Business Taxation  Based on the Concept of Consideration－","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","69"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-03-25"},"publish_date":"2022-03-25","publish_status":"0","recid":"503","relation_version_is_last":true,"title":["非営利法人の課税所得の選択基準について －対価概念に基づいた収益事業課税への批判を中心として－"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-12-04T05:25:05.623579+00:00"}