@article{oai:doshisha.repo.nii.ac.jp:00022761,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {6},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Mar},
 note = {独立行政法人と政府系法人(株式会社)の固定資産に係る課税関係の問題点を検証する。相互非課税の原則から、固定資産税は、国に対して非課税とされているが、その代替として市町村交付金制度が設けられており、交付金の対象とされている固定資産については実質的に応益原則が貫かれている。これとの対比において、独立行政法人と政府系法人(株式会社)係る課税関係を地方税法や判例分析を通じて検討する。その課税に係る理論的、政策的問題にも言及する。, The problem of the taxation of property tax (local taxes) to an independent administrative agency and a governmental corporation (company) is verified. Fixed assets that the government owns are made tax-exempt by the principle mutual tax-exempt. However, the municipality grant system has been installed as the substitution. When comparing it with such a system, a tax-exempt relation to fixed assets that an independent administrative agency and a governmental corporation are owned or used is examined through Local Tax Law and the judicial precedent analysis. A theoretical and policy problems of lying the taxation are referred., Article},
 pages = {2045--2091},
 title = {独立行政法人・政府系法人等における固定資産税賦課の検証},
 volume = {62},
 year = {2011},
 yomi = {ウラベ, ヒロノリ}
}