@article{oai:ipu.repo.nii.ac.jp:00000789,
 author = {本村, 大輔 and MOTOMURA, Daisuke},
 journal = {環太平洋大学研究紀要, BULLETIN OF INTERNATIONAL PACIFIC UNIVERSITY},
 month = {Nov},
 note = {This paper is aimed for factor analysis of the lower winning the case rate of the tax payer in the tax practice suit of our country. 
At first I examine the principle of administrative review of administrative disposition remark thought to be the first factor. Then, I confirm relations of tax practice suit and principle of no taxation without law. After that, I analyze the logic structure of the judgment of the Supreme Court for the tax regulation non-retroactivity and clarify passiveness of the judicial decision. As a result of examination, as for the criterion that the Supreme Court showed, the conclusion that the predictive possibility of the tax payer might become hard to commit was provided while possibility of the control of the judiciary for the levy right spread., 本稿は，我が国の税務訴訟における納税者の勝訴率の低さの要因分析を目的としている。
まず，１つ目の要因と考えられる行政不服申立て前置主義を検討する。次に，税務訴訟と租税法律主義の関係を確認する。その上で，遡及立法合憲判決の論理構造を分析し，司法判断の消極性を明らかにするものである。検討の結果，最高裁が示す判断基準は，賦課権に対する司法的統制の可能性が広がる一方，納税者の予測可能性が働きにくくなる恐れがあるという結論が得られた。},
 pages = {67--76},
 title = {税務訴訟と司法消極主義},
 volume = {19},
 year = {2021},
 yomi = {モトムラ, ダイスケ}
}