{"created":"2023-07-27T07:46:37.828070+00:00","id":21093,"links":{},"metadata":{"_buckets":{"deposit":"9c7506ab-b66b-4a0d-8a7e-6c6b2e6fab25"},"_deposit":{"created_by":21,"id":"21093","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"21093"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00021093","sets":["4251:5483:5484:5895:5945","8:1215:1626:1676"]},"author_link":["12426"],"item_1694490770713":{"attribute_name":"権利者情報","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"DA03093518","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社法學會"},{"rightHolderLanguage":"en","rightHolderName":"The Doshisha Law Association"}]}]},"item_1_alternative_title_2":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"租税法の解釈構造再論 : 判例分析を通じて","subitem_alternative_title_language":"ja"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-05-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"122","bibliographicPageStart":"17","bibliographicVolumeNumber":"62","bibliographic_titles":[{"bibliographic_title":"同志社法學","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Doshisha Hogaku (The Doshisha law review)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"租税法律主義のもので、ソゼイホウの解釈原理は文理解釈であると解されている。しかし、文理解釈の内容については、かなりの幅があるものと解される。そこで、判例における文理解釈を明らかにし、立法趣旨・目的等がどのように考慮されるかを検討する。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論説(Article)","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社法學會","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"The Doshisha Law Association","subitem_publisher_language":"en"}]},"item_1_relation_24":{"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/SB00960336/?lang=0","subitem_relation_type_select":"URI"}}]},"item_1_select_10":{"attribute_name":"所属機関識別子種別","attribute_value_mlt":[{"subitem_select_item":"kakenhi"}]},"item_1_select_11":{"attribute_name":"所属機関識別子","attribute_value_mlt":[{"subitem_select_item":"34310"}]},"item_1_source_id_17":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03877612","subitem_source_identifier_type":"PISSN"}]},"item_1_source_id_19":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00165970","subitem_source_identifier_type":"NCID"}]},"item_1_subject_27":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"323.9","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"同志社大学大学院司法研究科教授"}]},"item_1_text_9":{"attribute_name":"著者所属（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Doshisha University"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"占部, 裕典","creatorNameLang":"ja"},{"creatorName":"ウラベ, ヒロノリ","creatorNameLang":"ja-Kana"},{"creatorName":"Urabe, Hironori","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"12426","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1000010193971","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/1000010193971"},{"nameIdentifier":"10193971","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=10193971"},{"nameIdentifier":"DA11819459","nameIdentifierScheme":"AID","nameIdentifierURI":"https://ci.nii.ac.jp/author/DA11819459"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"文理解釈","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"目的論的解釈","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"立法趣旨・目的租税法律主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"目的としての法構造","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":"租税法の解釈構造[再論] : 判例分析を通じて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税法の解釈構造[再論] : 判例分析を通じて","subitem_title_language":"ja"},{"subitem_title":"ソゼイ ホウ ノ カイシャク コウゾウ サイロン : ハンレイ ブンセキ オ ツウジテ","subitem_title_language":"ja-Kana"},{"subitem_title":"Rethinking about interpretation of tax statutes under the rule of law","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["1676","5945"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2010-07-15"},"publish_date":"2010-07-15","publish_status":"0","recid":"21093","relation_version_is_last":true,"title":["租税法の解釈構造[再論] : 判例分析を通じて"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-12-21T00:23:02.685196+00:00"}