{"created":"2023-06-20T16:41:22.378870+00:00","id":11856,"links":{},"metadata":{"_buckets":{"deposit":"9cec9727-3b34-4d7a-a781-b84906dd19aa"},"_deposit":{"created_by":3,"id":"11856","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11856"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011856","sets":["14:923:1081:1101","21:3039:3638:3645"]},"author_link":["22647"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"338","bibliographicPageStart":"321","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[要約] 本稿は, 所得税法における譲渡所得の金額の計算上, 総収入金額から控除される取得費を, 個人から贈与等により取得した場合の取得費引継ぎ規定との関係において検討をするものである。具体的には, 受贈者が受贈財産を譲渡した場合における譲渡所得の金額の計算上,当該受贈者が受贈財産を取得する際に支出した付随費用が, 取得費に算入されるかという問題である。この問題の検討を通じて, 取得費引継ぎ規定の構造を明らかにすることを目的としている。\n[Abstract] In this paper, I review and clarify the relationship of acquisition cost of assets and tax roll-over treatment on capital gains taxation.","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Nakano, Hiroyuki"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 准教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","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":"中野, 浩幸"},{"creatorName":"ナカノ, ヒロユキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-19"}],"displaytype":"detail","filename":"AN10437975-20120710-0321.pdf","filesize":[{"value":"660.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20120710-0321.pdf","url":"https://kindai.repo.nii.ac.jp/record/11856/files/AN10437975-20120710-0321.pdf"},"version_id":"2953bf01-f0c5-4881-b89e-d0882c0df649"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"譲渡所得","subitem_subject_scheme":"Other"},{"subitem_subject":"取得費引継ぎ","subitem_subject_scheme":"Other"},{"subitem_subject":"資産の取得に要した金額","subitem_subject_scheme":"Other"},{"subitem_subject":"付随費用","subitem_subject_scheme":"Other"},{"subitem_subject":"増加益に対する課税繰延","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":"譲渡所得の取得費と取得費引継ぎ規定との関係に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"譲渡所得の取得費と取得費引継ぎ規定との関係に関する一考察"},{"subitem_title":"Relationship of the acquisition cost of assets and tax roll-over treatment on capital gains taxation","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1101","3645"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-04"},"publish_date":"2013-06-04","publish_status":"0","recid":"11856","relation_version_is_last":true,"title":["譲渡所得の取得費と取得費引継ぎ規定との関係に関する一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:16:20.912705+00:00"}