{"created":"2023-06-19T12:06:39.291842+00:00","id":12499,"links":{},"metadata":{"_buckets":{"deposit":"ee9ce9e9-fbd2-4b6e-a9b7-5a32140c39b2"},"_deposit":{"created_by":17,"id":"12499","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"12499"},"status":"published"},"_oai":{"id":"oai:kokushikan.repo.nii.ac.jp:00012499","sets":["928:2:10:1042"]},"author_link":["17909"],"item_10002_biblio_info_168":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-05","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"72","bibliographicPageStart":"49","bibliographicVolumeNumber":"18","bibliographic_titles":[{"bibliographic_title":"国士舘大学大学院法学研究科・総合知的財産法学研究科 国士舘法研論集"},{"bibliographic_title":"Kokushikan Daigaku Daigakuin Hogakukenkyuka Sougouchitekizaisan Hougakukenkyuka Koushikan Hokenronshu = the Graduate School law review","bibliographic_titleLang":"en"}]}]},"item_10002_description_151":{"attribute_name":"著者ID","attribute_value_mlt":[{"subitem_description":"CiNii著者ID : 9000343349807","subitem_description_type":"Other"}]},"item_10002_description_162":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"Ⅰ　はじめに\nⅡ　パブリックコメントの実施状況等\nⅢ　本案件における国税庁の対応の分析\nⅣ　結びに代えて","subitem_description_type":"Other"}]},"item_10002_description_180":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_heading_148":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"論文","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"Theses","subitem_heading_language":"en"}]},"item_10002_publisher_169":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国士舘大学法学会"}]},"item_10002_source_id_172":{"attribute_name":"NCID","attribute_value_mlt":[{"subitem_source_identifier":"AA12219554","subitem_source_identifier_type":"NCID"}]},"item_10002_subject_177":{"attribute_name":"NDC","attribute_value_mlt":[{"subitem_subject":"323.95","subitem_subject_scheme":"NDC"},{"subitem_subject":"345","subitem_subject_scheme":"NDC"},{"subitem_subject":"345.12","subitem_subject_scheme":"NDC"}]},"item_10002_textarea_184":{"attribute_name":"注記","attribute_value_mlt":[{"subitem_textarea_value":"前稿 : 泉絢也「続・租税に関するパブリックコメントの運用上の問題点─東京高裁平成25年2月28日判決を契機とする株式保有特定会社の株式の評価に関する財産評価基本通達の改正案件を素材として─」国士舘法研論集17号25頁以下 (2016)\n前々稿 : 泉絢也「租税に関するパブリックコメントの運用上の問題点─東京高裁平成23年8月4日判決を契機とする任意組合等の課税関係に関する所得税基本通達の改正案件を素材として─」国士舘法研論集16号21頁以下 (2015)"}]},"item_10002_version_type_181":{"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":[{"creatorNames":[{"creatorName":"泉, 絢也","creatorNameLang":"ja"},{"creatorName":"イズミ, ジュンヤ","creatorNameLang":"ja-Kana"},{"creatorName":"Izumi, Junya","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"17909","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-10-17"}],"displaytype":"detail","filename":"kokushi_houkenronsyu_017_03.pdf","filesize":[{"value":"333.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","objectType":"fulltext","url":"https://kokushikan.repo.nii.ac.jp/record/12499/files/kokushi_houkenronsyu_017_03.pdf"},"version_id":"cc8d264e-0d70-4750-9a37-601affc1c645"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"国税通則法第七章の二","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":"「国税通則法第7章の2 (国税の調査) 関係通達」の制定 (案) に対するパブリックコメントにおける運用上の問題点","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「国税通則法第7章の2 (国税の調査) 関係通達」の制定 (案) に対するパブリックコメントにおける運用上の問題点","subitem_title_language":"ja"},{"subitem_title":"Problems in the Practice of the Using Public Comment Procedures by the National Tax Agency","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["1042"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-10-17"},"publish_date":"2017-10-17","publish_status":"0","recid":"12499","relation_version_is_last":true,"title":["「国税通則法第7章の2 (国税の調査) 関係通達」の制定 (案) に対するパブリックコメントにおける運用上の問題点"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2024-04-18T23:59:19.523152+00:00"}