{"created":"2023-07-27T07:51:34.118973+00:00","id":26906,"links":{},"metadata":{"_buckets":{"deposit":"11064661-4179-4be3-aa5b-598a857ba6f7"},"_deposit":{"created_by":21,"id":"26906","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"26906"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00026906","sets":["4251:5483:5484:5485:5503","8:1215:1216:1234"]},"author_link":["2639"],"item_1693811493084":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1694490770713":{"attribute_name":"権利者情報","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"DA03093518","nameIdentifierScheme":"AID","nameIdentifierURI":"https://ci.nii.ac.jp/author/DA03093518"}],"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":"2017-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"1134","bibliographicPageStart":"1248","bibliographicVolumeNumber":"69","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":"租税正義とは，公平，公正，平等，等を包含する総括的な概念である。租税正義は租税政策の中核を成す。その概念は，水平的公平，垂直的公平及び個人的公平の少なくとも3つの固有な特質から構成される。その特質の緊張関係は，公正な租税政策の実現を複雑なものにする。とはいえ，租税における公平性の基準は考慮せざるを得ない。公平性は，憲法及び税法に適用される第一順位の原理として，絶えず正当な立場に置かれるであろう。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"Concepts of equity and fairness are at the heart of tax policy. This concept comprises at least three distinct dimensions: horizontal, vertical, and individual equity. The very real tension among these components complicates efforts to craft \"fair\" tax policy, prompting political debates that invoke the rhetoric of equity without engaging its substance. In the end, however, the standard of equity cannot be ignored for long. Equity will always assert its rightful place as the first and most basic set of principles applied to constitutions and laws.","subitem_description_language":"en","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_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/pa.2019.0000000423","subitem_identifier_reg_type":"JaLC"}]},"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 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University"}]},"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":"佐古, 麻理","creatorNameLang":"ja"},{"creatorName":"サコ, マリ","creatorNameLang":"ja-Kana"},{"creatorName":"Sako, Mari","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2639","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1000080780329","nameIdentifierScheme":"CiNii 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U.S.A.","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["1234","5503"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-10-28"},"publish_date":"2019-10-28","publish_status":"0","recid":"26906","relation_version_is_last":true,"title":["米国租税公平論 : 租税政策における租税正義の展開と課題"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2025-06-30T06:51:20.816797+00:00"}