{"created":"2023-07-27T07:51:29.224693+00:00","id":26804,"links":{},"metadata":{"_buckets":{"deposit":"a9fe8187-1369-43af-8b7b-81e8cdc7ae1a"},"_deposit":{"created_by":21,"id":"26804","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"26804"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00026804","sets":["4251:5483:5484:5895:5902","8:1215:1626:1633"]},"author_link":["25022"],"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_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"933","bibliographicPageStart":"1006","bibliographicVolumeNumber":"70","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":"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、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、国家最高司法裁判所が、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、当該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 paper will focus on the judicial control of fiscal expenditure in Mexico. This paper primarily examines in which cases financial expenditure on the private sector is declared unconstitutional or in which situations it is declared constitutional by the Supreme Court of Justice. 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 Supreme Court to reach to those conclusions.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究ノート(Note)","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":"327.956","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"同志社大学大学院法学研究科博士課程後期課程"}]},"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":"アラス モレノ, ナンシー エウニセ","creatorNameLang":"ja"},{"creatorName":"Alas Moreno, Nancy Eunice","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25022","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000356891643","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000356891643"},{"nameIdentifier":"0000-0002-7187-291X","nameIdentifierScheme":"ORCID","nameIdentifierURI":"https://orcid.org/0000-0002-7187-291X"}]}]},"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":"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":"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":"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","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"retroactive law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax equity","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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"メキシコ合衆国における財政支出の裁判所による統制 : 租税優遇措置を主な対象として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"メキシコ合衆国における財政支出の裁判所による統制 : 租税優遇措置を主な対象として","subitem_title_language":"ja"},{"subitem_title":"メキシコ ガッシュウコク ニオケル ザイセイ シシュツ ノ サイバンショ ニヨル トウセイ : ソゼイ ユウグウ ソチ オ オモナ タイショウ トシテ","subitem_title_language":"ja-Kana"},{"subitem_title":"Judicial control of fiscal expenditure in Mexico : a focus on tax breaks","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["1633","5902"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-10-03"},"publish_date":"2019-10-03","publish_status":"0","recid":"26804","relation_version_is_last":true,"title":["メキシコ合衆国における財政支出の裁判所による統制 : 租税優遇措置を主な対象として"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2024-01-18T00:56:27.078343+00:00"}