{"created":"2023-07-27T07:51:32.958635+00:00","id":26882,"links":{},"metadata":{"_buckets":{"deposit":"d4968397-6d10-484b-a5cc-9accee794c2c"},"_deposit":{"created_by":21,"id":"26882","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"26882"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00026882","sets":["4251:5483:5484:5895:5911","8:1215:1626:1642"]},"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":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"8","bibliographicPageEnd":"3495","bibliographicPageStart":"3648","bibliographicVolumeNumber":"68","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、アメリカ合衆国及びスペインについて検討する。本稿においては、主として、両国の裁判所が、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、両国の裁判所がその結論に到達するために、どのような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 the United States of America and Spain. This paper primarily examines in which cases financial expenditure on the private sector is declared unconstitutional or illegal, or in which situations it is declared constitutional or lawful by both countries' courts. It will also focus on an investigation of the judging criteria developed and used by both countries' courts 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":"327.9","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":[{},{},{}]}]},"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":"ノースカロライナ州","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"カリフォルニア州","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"判断基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公的目的の要件","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"州際通商条項","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"休眠州際通商条項","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公的資金の贈与禁止","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"国家援助","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"違法な国家援助","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"欧州連合域内市場の両立性","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":"State of North Carolina","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"State of California","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"judging criteria","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"public purpose requirement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"interstate commerce clause","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"dormant interstate commerce clause","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Prohibition against gifts of public funds","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"State Aid","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"illegal state aid","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":"アメリカ合衆国及びスペイン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":"アメリカ合衆国及びスペイン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":"アメリカ ガッシュウコク オヨビ スペイン 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 the United States of America and Spain : a focus on tax breaks","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["1642","5911"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-10-28"},"publish_date":"2019-10-28","publish_status":"0","recid":"26882","relation_version_is_last":true,"title":["アメリカ合衆国及びスペイン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":"2024-01-18T01:41:28.822740+00:00"}