{"created":"2023-07-27T07:30:29.876901+00:00","id":1196,"links":{},"metadata":{"_buckets":{"deposit":"5ca2c954-b36f-4902-b473-1bd77fc8c040"},"_deposit":{"created_by":21,"id":"1196","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"1196"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00001196","sets":["4151:8699:4172:4173","4251:5483:6213:8763:6214"]},"author_link":["2639"],"item_1694497428290":{"attribute_name":"学位名","attribute_value_mlt":[{"subitem_degreename":"博士(法学)","subitem_degreename_language":"ja"}]},"item_1694497507610":{"attribute_name":"学位名（英）","attribute_value_mlt":[{"subitem_degreename":"Doctor of Laws","subitem_degreename_language":"en"}]},"item_1694497573527":{"attribute_name":"学位授与機関","attribute_value_mlt":[{"subitem_degreegrantor":[{"subitem_degreegrantor_language":"ja","subitem_degreegrantor_name":"同志社大学"},{"subitem_degreegrantor_language":"en","subitem_degreegrantor_name":"Doshisha University"}],"subitem_degreegrantor_identifier":[{"subitem_degreegrantor_identifier_name":"34310","subitem_degreegrantor_identifier_scheme":"kakenhi"}]}]},"item_3_date_granted_27":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2015-03-20"}]},"item_3_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"米国における富の移転課税制度とその課税根拠論について検討し，その検討結果を踏まえて，今後のわが国における富の移転課税制度のあり方について考察した。本研究の主な検討課題は，(1)課税制度の歴史的展開，(2)実体法としての連邦遺産税，贈与税および世代跳躍移転税の検討，(3)課税根拠論，である。本研究により，米国における富の移転課税は，税法独自の定義と概念に基づいて法が構築されていることが明らかとなった。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"The wealth transfer taxation in the United States of America was studied to clarify the legal characteristics in the tax system. The study is composed of a history of  federal estate, gift, and generation-skipping taxes, current legal aspects of those taxations, and the rationale for the taxations. The characteristic of the legal aspects in the wealth transfer taxation in the nation is to tax a right and competence for a wealth. The theory of the taxation would be important issues in Japan.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_3_description_18":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_3_dissertation_number_28":{"attribute_name":"学位授与番号","attribute_value_mlt":[{"subitem_dissertationnumber":"甲第698号"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/di.2017.0000016215","subitem_identifier_reg_type":"JaLC"}]},"item_3_relation_16":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"BB21733736","subitem_relation_type_select":"NCID"}}]},"item_3_relation_17":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_language":"ja","subitem_relation_name_text":"掲載刊行物所蔵情報へのリンク ／ Link to Contents"}],"subitem_relation_type":"isFormatOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://doors.doshisha.ac.jp/opac/opac_link/bibid/BB12964644/?lang=0","subitem_relation_type_select":"URI"}}]},"item_3_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"法学研究科"}]},"item_3_text_9":{"attribute_name":"著者所属（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Graduate School of Law"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"佐古, 麻理","creatorNameLang":"ja"},{"creatorName":"サコ, マリ","creatorNameLang":"ja-Kana"},{"creatorName":"Sako, Mari","creatorNameLang":"en"}],"nameIdentifiers":[{},{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-06-16"}],"displaytype":"detail","filename":"k698.pdf","filesize":[{"value":"485.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"要旨/abstaract","objectType":"abstract","url":"https://doshisha.repo.nii.ac.jp/record/1196/files/k698.pdf"},"version_id":"f0832cb7-62e8-496d-8746-3e024ed549ed"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-12-04"}],"displaytype":"detail","filename":"yk698.pdf","filesize":[{"value":"210.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"yk698.pdf","objectType":"summary","url":"https://doshisha.repo.nii.ac.jp/record/1196/files/yk698.pdf"},"version_id":"6b8b5e34-a321-4239-80a2-30898f02fc55"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"富の移転課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"連邦遺産税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"連邦贈与税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"世代跳躍移転税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"課税根拠","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Wealth transfer taxation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Federal estate tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Federal gift tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Generation-skipping transfer tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Rationale for taxation","subitem_subject_language":"en","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":"thesis","resourceuri":"http://purl.org/coar/resource_type/c_46ec"}]},"item_title":"米国における富の移転課税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国における富の移転課税","subitem_title_language":"ja"},{"subitem_title":"ベイコク ニオケル トミ ノ イテン カゼイ","subitem_title_language":"ja-Kana"},{"subitem_title":"Wealth transfer taxation in the United States of America","subitem_title_language":"en"}]},"item_type_id":"3","owner":"21","path":["4173","6214"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-06-12"},"publish_date":"2015-06-12","publish_status":"0","recid":"1196","relation_version_is_last":true,"title":["米国における富の移転課税"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2024-02-07T02:27:47.513925+00:00"}