{"created":"2023-05-15T10:55:12.490716+00:00","id":836,"links":{},"metadata":{"_buckets":{"deposit":"8ecb54b6-9b2a-4901-b3fc-9556e8b3b0c6"},"_deposit":{"created_by":5,"id":"836","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"836"},"status":"published"},"_oai":{"id":"oai:ipu.repo.nii.ac.jp:00000836","sets":["9:10:68"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-11-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"71","bibliographicPageStart":"65","bibliographicVolumeNumber":"21","bibliographic_titles":[{"bibliographic_title":"環太平洋大学研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"BULLETIN OF INTERNATIONAL PACIFIC UNIVERSITY","bibliographic_titleLang":"en"}]}]},"item_10002_description_26":{"attribute_name":"抄録(別言語)","attribute_value_mlt":[{"subitem_description":"This paper is aimed for clarify the interpretation of the law under Article 39 of the National Tax Collection Law. There are various problems with secondary tax obligations, and there are constant disputes between taxpayers and the Taxation Agency. In addition, it is a well-known fact that opinions are divided even in academic theories. Under these circumstances, the court issued a new judgment on Article 39 of the same article on November 6, 2020. This article examines the interpretation of this article using this court precedent as a subject matter.","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，国税徴収法39条における法解釈を明らかにすることを目的としている。第二次納税義務については，様々な問題があり，納税者と課税庁との間で争いが絶えない状況にある。また，学説においても意見がわかれているところは周知の事実である。このような現状の中，裁判所は，令和２年11月６日に同条39条に関して新たな判断を下した。本稿においては，この裁判例を題材として同条の解釈を検討するものである。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24767/00000818","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_24":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"INTERNATIONAL PACIFIC UNIVERSITY"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"環太平洋大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1230704X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1882-479X","subitem_source_identifier_type":"ISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"320","subitem_subject_scheme":"NDC"},{"subitem_subject":"340","subitem_subject_scheme":"NDC"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","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":"本村, 大輔","creatorNameLang":"ja"},{"creatorName":"モトムラ, ダイスケ","creatorNameLang":"ja-Kana"}]},{"creatorNames":[{"creatorName":"MOTOMURA, Daisuke","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-12-22"}],"displaytype":"detail","filename":"08_本村大輔_21号.pdf","filesize":[{"value":"486.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"08_本村大輔_21号","url":"https://ipu.repo.nii.ac.jp/record/836/files/08_本村大輔_21号.pdf"},"version_id":"e59bd903-4910-4093-80e9-54bf1a10c7ac"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"国税徴収法39条","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"第二次納税義務","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"債務免除","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"企業再生","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"無償譲渡等の処分","subitem_subject_language":"ja","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":"私的整理手続における求償債権の債務免除と第二次納税義務","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"私的整理手続における求償債権の債務免除と第二次納税義務","subitem_title_language":"ja"},{"subitem_title":"Forgiveness of Claims for Indemnification in Private Liquidation Proceedings and secondary tax liability","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["68"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-12-22"},"publish_date":"2022-12-22","publish_status":"0","recid":"836","relation_version_is_last":true,"title":["私的整理手続における求償債権の債務免除と第二次納税義務"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-06-19T06:18:50.115795+00:00"}