{"created":"2023-05-15T09:48:38.142969+00:00","id":521,"links":{},"metadata":{"_buckets":{"deposit":"52a0a1f3-f934-43ec-9686-073f61fe85e6"},"_deposit":{"created_by":13,"id":"521","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"521"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:00000521","sets":["6","6:70"]},"author_link":["689"],"control_number":"521","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"10","bibliographicPageEnd":"34","bibliographicPageStart":"25","bibliographicVolumeNumber":"25","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":[{"affiliationNames":[{"affiliationName":"九州情報大学大学院","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"高岡, 純治","creatorNameLang":"ja"},{"creatorName":"タカオカ, ジュンジ","creatorNameLang":"ja-Kana"},{"creatorName":"Takaoka, Junji","creatorNameLang":"en"}],"familyNames":[{"familyName":"高岡","familyNameLang":"ja"},{"familyName":"タカオカ","familyNameLang":"ja-Kana"},{"familyName":"Takaoka","familyNameLang":"en"}],"givenNames":[{"givenName":"純治","givenNameLang":"ja"},{"givenName":"ジュンジ","givenNameLang":"ja-Kana"},{"givenName":"Junji","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"689","nameIdentifierScheme":"WEKO"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"大竹貿易事件最高裁判決は、納税者が採用した「会計処理の基準」が恣意的調整のできるものであるとし、従来用いられていなかった「法人税法の趣旨目的である課税の公平」という判断基準に反すると判示した。この「課税の公平」が、本件にどのような影響を与えたのかについて興味を持ち、本件の再検討を試みた。その結果、「法人税法の趣旨目的である課税の公平」という法令から読み取れない判断基準を唐突に用いることは、納税者の予測可能性を害することが明らかとなった。また、申告納税制度が「納税者と課税庁の認識の一致」を前提とする制度であるため、「法人税法の趣旨目的である課税の公平」を判断基準として用いるならば、それが一般化されるまで周知する必要性があったと思われる。","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":"2025-01-06"}],"filename":"大竹貿易事件の再検討.pdf","filesize":[{"value":"1.5MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/521/files/大竹貿易事件の再検討.pdf"},"version_id":"f680ec2a-eeee-476c-ab32-5e98e2817073"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"大竹貿易事件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"課税の公平","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"収益認識","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","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":"大竹貿易事件の再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"大竹貿易事件の再検討","subitem_title_language":"ja"},{"subitem_title":"A Restudy on the Case in Court of the Otake Trading Co., Ltd.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","70"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-20"},"publish_date":"2023-03-20","publish_status":"0","recid":"521","relation_version_is_last":true,"title":["大竹貿易事件の再検討"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2025-05-14T04:51:46.567206+00:00"}