{"created":"2023-07-27T07:53:17.172860+00:00","id":29028,"links":{},"metadata":{"_buckets":{"deposit":"f4cdd175-d777-4820-9262-ec558212aab8"},"_deposit":{"created_by":21,"id":"29028","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"29028"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00029028","sets":["4251:5483:5484:5485:9136","8:1215:1216:9135"]},"author_link":["30718"],"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"}],"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":"2022-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"964","bibliographicPageStart":"941","bibliographicVolumeNumber":"74","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":"本稿は、平成16年度税制改正のいわゆる年度内遡及の合憲性が争われた事件において最判平成23年9月22日民集65巻6号2756頁及び最判平成23年9月30日判時2132号39頁がともに最大判昭和53年7月12日民集32巻5号946頁を「参照」しているのはなぜか、その「参照」の意味を明らかにするとともに、課税と財産権保障との関係に関する私見を述べるものである。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"In dieser Abhandlung wird der Sinn der Verweisung auf das Urteil des Obersten Gerichtshofs vom 12.7.1978 durch seine Urteile vom 22.9.2011 und vom 30.9.2011 im Gebiet der rückwirkenden Besteuerung untersucht und damit meine Meinung über das Verhältnis von Besteuerung zu Eigentumsgarantie erklärt.","subitem_description_language":"de","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"田中治教授 古稀記念論集","subitem_description_language":"ja","subitem_description_type":"Other"},{"subitem_description":"Dedicated to Professor Osamu Tanaka on his 70th birthday","subitem_description_language":"en","subitem_description_type":"Other"},{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_1_description_25":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/00029027","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 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_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":"323.9","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"大阪学院大学教授 / 大阪大学名誉教授"}]},"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":"谷口, 勢津夫","creatorNameLang":"ja"},{"creatorName":"タニグチ, セツオ","creatorNameLang":"ja-Kana"},{"creatorName":"Taniguchi, Setsuo","creatorNameLang":"en"}],"nameIdentifiers":[{},{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-07-22"}],"displaytype":"detail","filename":"028004290005.pdf","filesize":[{"value":"833.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"028004290005.pdf","url":"https://doshisha.repo.nii.ac.jp/record/29028/files/028004290005.pdf"},"version_id":"99aaf740-a68b-46d6-a7af-715866f1a18d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"遡及課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財産権の遡及的制約","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"課税と財産権保障","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Rückwirkende Besteuerung","subitem_subject_language":"de","subitem_subject_scheme":"Other"},{"subitem_subject":"Rückwirkende Eigentumsbeschränkung","subitem_subject_language":"de","subitem_subject_scheme":"Other"},{"subitem_subject":"Besteuerung und Eigentumsgarantie","subitem_subject_language":"de","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":"遡及課税と財産権の遡及的制約 : 課税と財産権保障との関係に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"遡及課税と財産権の遡及的制約 : 課税と財産権保障との関係に関する一考察","subitem_title_language":"ja"},{"subitem_title":"ソキュウ カゼイ ト ザイサンケン ノ ソキュウテキ セイヤク : カゼイ ト ザイサンケン ホショウ トノ カンケイ ニカンスル イチコウサツ","subitem_title_language":"ja-Kana"},{"subitem_title":"Rückwirkende Besteuerung und rückwirkende Eigentumsbeschränkung : zum Verhältnis von Besteuerung zu Eigentumsgarantie","subitem_title_language":"de"}]},"item_type_id":"1","owner":"21","path":["9135","9136"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-07-22"},"publish_date":"2022-07-22","publish_status":"0","recid":"29028","relation_version_is_last":true,"title":["遡及課税と財産権の遡及的制約 : 課税と財産権保障との関係に関する一考察"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-12-06T05:14:17.586863+00:00"}