{"created":"2023-06-20T16:41:25.089558+00:00","id":11918,"links":{},"metadata":{"_buckets":{"deposit":"21492a50-b0cf-48ab-a33f-411332e84a1f"},"_deposit":{"created_by":3,"id":"11918","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11918"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011918","sets":["14:923:1081:1117","21:3039:3638:3647"]},"author_link":["22711"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-12-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"360","bibliographicPageStart":"347","bibliographicVolumeNumber":"56","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】本稿の目的は, 譲渡所得の金額の計算上,収入金額から控除される譲渡費用に関する平成18年最高裁判決を検討し, 譲渡費用の該当性基準について若干の考察を行うものである。\n【Abstract】 In this paper, I review the limitations on transfer expenses by the case that Supreme Court of Japan held in 2006.","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":"AN10437975-20091225-0347.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20091225-0347.pdf","url":"https://kindai.repo.nii.ac.jp/record/11918/files/AN10437975-20091225-0347.pdf"},"version_id":"8a88d523-ae36-440b-8e75-7703cdba75af"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"譲渡費用","subitem_subject_scheme":"Other"},{"subitem_subject":"譲渡所得","subitem_subject_scheme":"Other"},{"subitem_subject":"清算課税説","subitem_subject_scheme":"Other"},{"subitem_subject":"譲渡益説","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":"譲渡所得における譲渡費用の該当性基準―最高裁平成18年4月20日判決を題材にして―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"譲渡所得における譲渡費用の該当性基準―最高裁平成18年4月20日判決を題材にして―"},{"subitem_title":"The Limitation on Transfer Expenses","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1117","3647"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-10-18"},"publish_date":"2013-10-18","publish_status":"0","recid":"11918","relation_version_is_last":true,"title":["譲渡所得における譲渡費用の該当性基準―最高裁平成18年4月20日判決を題材にして―"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:19:50.719316+00:00"}