{"created":"2023-06-20T16:46:56.557885+00:00","id":18547,"links":{},"metadata":{"_buckets":{"deposit":"8fe25ae1-e324-43f4-9e8b-51d6a7f2392f"},"_deposit":{"created_by":3,"id":"18547","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"18547"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00018547","sets":["14:923:1081:4347"]},"author_link":["31305"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"116","bibliographicPageStart":"101","bibliographicVolumeNumber":"63","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]相続税法9条に規定するみなし贈与財産の範囲には，跛行増資の際や株式発行会社が資産を無償又は低額譲受けの際の株式価値の増加をも含まれる場合があり，広範に及ぶ。本稿の目的は，株式の未実現の価値増加に係る贈与税課税について実現原則を採る所得税法と対比して課税要件の限界を検討するものである。\n[Abstract] In this paper, I review the relation of benefits treated as gifts and the realization requirement.","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; 教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"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":[{"nameIdentifier":"31305","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":"2017-07-31"}],"displaytype":"detail","filename":"AN10437975-20170331-0101.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20170331-0101.pdf","url":"https://kindai.repo.nii.ac.jp/record/18547/files/AN10437975-20170331-0101.pdf"},"version_id":"2057124b-0dac-4a01-ad32-ac55ffecb681"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"みなし贈与財産","subitem_subject_scheme":"Other"},{"subitem_subject":"実現要件","subitem_subject_scheme":"Other"},{"subitem_subject":"株式の希釈化","subitem_subject_scheme":"Other"},{"subitem_subject":"株式の評価益","subitem_subject_scheme":"Other"},{"subitem_subject":"未実現利益","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":"〈論文〉みなし贈与課税と実現要件","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉みなし贈与課税と実現要件"},{"subitem_title":"〈Articles〉Gift tax and Realization","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4347"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-07-31"},"publish_date":"2017-07-31","publish_status":"0","recid":"18547","relation_version_is_last":true,"title":["〈論文〉みなし贈与課税と実現要件"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:13:48.146459+00:00"}