{"created":"2023-07-27T07:52:47.432272+00:00","id":28416,"links":{},"metadata":{"_buckets":{"deposit":"cf3fa8d6-cb0c-44b3-9f9f-59d576ea6cf7"},"_deposit":{"created_by":21,"id":"28416","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"28416"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00028416","sets":["4251:5483:5484:5895:8936","8:1215:1626:8934"]},"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":"2021-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"268","bibliographicPageStart":"199","bibliographicVolumeNumber":"73","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":"本稿では、エルサルバドル共和国の租税事項に関する違憲訴訟について検討する。エルサルバドル共和国は、1950年に違憲訴訟を導入して、それ以来、市民は、法律、法令又は条例の憲法適合性の審査を求めるために当該訴訟制度を利用し続けている。本研究は、以下の三つの部分から成る。まず第一に、本研究は、歴史的観点から違憲訴訟を概観すると共に、憲法法廷に対して違憲訴訟を提起するために市民に原告適格が認められていること、当該訴訟の法的根拠及び手続上の側面についても考察する。次に、本研究は、憲法で規定されている租税原則について検討する。最後に、本研究は、市民が憲法法廷に対して租税法の憲法適合性を争った三つの憲法法廷判決を素材にして、当該判決の分析と考察に焦点を当てる。具体的には、本稿の検討対象となる各判決において租税法の違憲性に関する憲法法廷の判断基準を特定すること、を目的としている。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"This paper discusses the action of unconstitutionality on tax matters in El Salvador. The country introduced in 1950 the action of unconstitutionality, and since then, it has been used by \"citizens\" as a tool of constitutional control of any law, decree, or regulation that runs contrary to the Constitution.  The paper has three main parts. The first part provides a historical introduction to the topic. It also addresses the legal standing given to citizens to initiate this action before the Constitutional Chamber, the legal provisions which regulate this action, and its procedural aspects. The second part looks at the taxation principles established in the Salvadoran Constitution. The third part focuses on analyzing and discussing three relevant cases in which citizens challenged before the Chamber the unconstitutionality of tax legislation. In concrete, this part aims to identify, in each case, the criteria of judgment developed and applied by the Chamber when performing its constitutional review functions.","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_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":"327.9572","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助手"}]},"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":"Alas Moreno, Nancy Eunice","creatorNameLang":"en"}],"nameIdentifiers":[{},{},{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"違憲訴訟","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"憲法違反の租税法律","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"憲法違反の税金","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"憲法違反の財政援助","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律の憲法適合性審査","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"判断基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法の裁判所による統制","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"エルサルバドル共和国","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"エルサルバドルの憲法法廷","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Action of unconstitutionality","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"unconstitutional tax law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"unconstitutional taxes","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"unconstitutional grants","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"constitutional review of tax legislation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"criteria of judgment","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"judicial control of tax law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"El Salvador","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Salvadoran Constitutional Chamber","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"The action of unconstitutionality on tax matters in El Salvador","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"The action of unconstitutionality on tax matters in El Salvador","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["8934","8936"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-09-08"},"publish_date":"2021-09-08","publish_status":"0","recid":"28416","relation_version_is_last":true,"title":["The action of unconstitutionality on tax matters in El Salvador"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2024-01-18T02:03:08.779675+00:00"}