{"created":"2023-07-27T07:30:45.002635+00:00","id":1514,"links":{},"metadata":{"_buckets":{"deposit":"3118bdda-20c9-4ce4-b9f6-23c0095bfee7"},"_deposit":{"created_by":21,"id":"1514","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"1514"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00001514","sets":["4151:8699:4172:4173","4251:5483:6213:8763:6214"]},"author_link":["25022"],"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_alternative_title_2":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"私企業に対する租税優遇措置等の裁判所による統制の研究 : アメリカスペイン及びメキシコの比較制度研究","subitem_alternative_title_language":"ja"}]},"item_3_date_granted_27":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2019-03-20"}]},"item_3_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"財政援助をコントロールする仕組みは、国によって様々であり、立法的な統制、行政的な統制又は司法的な統制等があるが、本稿では、特に、裁判所による財政支出の統制に焦点を当て、アメリカ合衆国、スペイン及びメキシコ合衆国について検討する。本稿においては、主として、アメリカ合衆国、スペイン及びメキシコ合衆国の裁判所が、私企業に対する財政支出をどのような場合において違憲又は違法とするのか、又はどのような場合において合憲又は適法とするのかということを検討し、これらの国々の裁判所がその結論に到達するために、どのような要件又は判断基準に基づいて、財政支出を統制するのかということについて考察する。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"The mechanisms for controlling fiscal assistance vary from one country to another. Legislative, executive and judicial controls can be mentioned as broad examples of these mechanisms. This research will focus on the judicial control of fiscal expenditure in the United States of America, Spain and Mexico. It primarily examines in which cases financial expenditure on the private sector is declared unconstitutional or illegal and in which situations it is declared constitutional or legal by the American, Spanish and Mexican judiciary. It will also focus on an investigation of the legal requirements for fiscal stimulus, as well as in the judging criteria developed and used by the court of those countries to reach to those conclusions.","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995号"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/di.2019.0000000560","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":"BB30030307","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/BB13115595/?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":"アラス モレノ, ナンシー エウニセ","creatorNameLang":"ja"},{"creatorName":"Alas Moreno, Nancy Eunice","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":"2019-05-10"}],"displaytype":"detail","filename":"k995.pdf","filesize":[{"value":"499.2 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/1514/files/k995.pdf"},"version_id":"09ec3cf8-ac75-4322-98b3-3480ab7893a9"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-03-04"}],"displaytype":"detail","filename":"yk995.pdf","filesize":[{"value":"222.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"yk995.pdf","objectType":"summary","url":"https://doshisha.repo.nii.ac.jp/record/1514/files/yk995.pdf"},"version_id":"dc19802c-b15b-404c-b1a9-06e407ab2dfb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"財政支出","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"裁判所による統制","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税優遇措置","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"メキシコ合衆国","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"アメリカ合衆国","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"スペイン","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"欧州連合","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"判断基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税誘導措置","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税事項に関するアンパロ訴訟","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"法令に対するアンパロ訴訟","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"主観的権利","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"判決の相対性の原則","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"法律主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"法的安定性の原則","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"法律不遡及に対する基本的権利","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税の公平原則","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公的目的","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"休眠通商条項","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税に関する事項","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"fiscal expenditure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"judicial control","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax breaks","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Estados Unidos Mexicanos","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"United States of America","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Spain","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"European Union","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"judging criteria","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fiscal stimulus","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"amparo trial in tax matters","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"amparo against laws","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"subjective right","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"inter partes effect of an amparo judgement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"principle of legality","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"principle of legal certainty","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fundamental right to protection from retroactive law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax equity","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"public interest purpose","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"dormant commerce clause","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax matters","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":"私企業に対する租税優遇措置等の裁判所による統制の研究 : アメリカ、スペイン及びメキシコの比較制度研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"私企業に対する租税優遇措置等の裁判所による統制の研究 : アメリカ、スペイン及びメキシコの比較制度研究","subitem_title_language":"ja"},{"subitem_title":"シキギョウ ニタイスル ソゼイ ユウグウ ソチトウ ノ サイバンショ ニヨル トウセイ ノ ケンキュウ : アメリカ スペイン オヨビ メキシコ ノ ヒカク セイド ケンキュウ","subitem_title_language":"ja-Kana"},{"subitem_title":"Study of the judicial control of tax breaks for companies : a comparative research of the United States of America, Spain and Mexico's systems","subitem_title_language":"en"}]},"item_type_id":"3","owner":"21","path":["4173","6214"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-05-20"},"publish_date":"2019-05-20","publish_status":"0","recid":"1514","relation_version_is_last":true,"title":["私企業に対する租税優遇措置等の裁判所による統制の研究 : アメリカ、スペイン及びメキシコの比較制度研究"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2024-02-07T03:50:23.328224+00:00"}