{"created":"2023-06-20T16:41:26.826183+00:00","id":11953,"links":{},"metadata":{"_buckets":{"deposit":"a2cd810b-ca13-412d-a273-68ce3d8ae389"},"_deposit":{"created_by":3,"id":"11953","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11953"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011953","sets":["14:923:1081:1119","21:3039:3638:3648"]},"author_link":["22751"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"564","bibliographicPageStart":"549","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, 租税法規における違憲審査基準の適用について若干の検討を行うものである。 租税法規については, 大島訴訟判決を先例とし,合理性の基準によって違憲審査が行われ, 合憲と判断される場合がほとんどである。 本稿では, 大島訴訟判決の射程範囲について再考し, 場合によってはより厳格な審査によって違憲審査を行う必要の余地があることを指摘している。\n【Abstract】 In this paper, I review the criterion of the constitutionality of tax law by the Oshima Case and the other cases","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":"AN10437975-20090731-0549.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20090731-0549.pdf","url":"https://kindai.repo.nii.ac.jp/record/11953/files/AN10437975-20090731-0549.pdf"},"version_id":"45259100-ca66-4a41-8e93-910cf674caae"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"違憲審査基準","subitem_subject_scheme":"Other"},{"subitem_subject":"合理性の審査","subitem_subject_scheme":"Other"},{"subitem_subject":"平等原則","subitem_subject_scheme":"Other"},{"subitem_subject":"大島訴訟判決","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":"租税法規に係る違憲審査基準の適用についての一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税法規に係る違憲審査基準の適用についての一考察"},{"subitem_title":"The Criterion of Reviewing the Constitutionality of Tax Law","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1119","3648"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-11-16"},"publish_date":"2013-11-16","publish_status":"0","recid":"11953","relation_version_is_last":true,"title":["租税法規に係る違憲審査基準の適用についての一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:20:13.195871+00:00"}