{"created":"2023-06-19T07:35:53.367684+00:00","id":1712,"links":{},"metadata":{"_buckets":{"deposit":"fc913ca6-5eb7-4606-b58a-9df0be11d190"},"_deposit":{"created_by":10,"id":"1712","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"1712"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:00001712","sets":["1:18:138"]},"author_link":["4221","4220"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"19","bibliographicPageEnd":"10","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"目白大学経営学研究"},{"bibliographic_title":"Mejiro Journal of Managemant","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，現代ドイツにおいて，課税強化につながる建物の事後支出に関する会計実務（費用の資産化）を支持する判決に対して，税務通達が発行された理由の解明を試みた。\n分析の結果，まず2016年6月14日付の3つの判決により，所得税法第6条第1項第1a号にいう「取得時点に近い製作原価」の概念は更に具体化され，このことを通じて，納税義務者の税負担額は全般的に重くなったといえる。他方において，この3つの判決では，「2009年8月25日付の連邦財政裁判所判決」および「課税当局の主張する従来の法律解釈」とは相反する結論が導かれているのである。\nそこで，ドイツ連邦財務省は，課税を強化する3つの判決を受け入れ，首尾一貫した行政実務を制度的に定着させるべく，税務通達を発行したものといえる。この点につき，納税義務者の税負担を重くする会計実務に対して社会的合意が取り付けられたと認識するものである。","subitem_description_type":"Abstract"},{"subitem_description":"This paper attempts to clarify the reason for the issuance of a tax letter that responds to the three judgments in Germany.\nAs a result of the analysis, the three judgments have further concretized the concept of \"production costs close to acquisition,\" referred to in Section 6 Paragraph 1 Number 1a of the Income Tax Act. In consequence, the taxpayer's tax burden has mostly become heavier. On the other hand, the three judgments have led to a conclusion that differs from the previous Supreme Court cases and legal interpretation. Thus, given this situation, the tax letter was issued to authorize consistent treatment and to form a social consensus.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"目白大学"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"目白大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11843415","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5776","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"湯澤, 晃明"}],"nameIdentifiers":[{"nameIdentifier":"4220","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"YUZAWA, Takaaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"4221","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-04-16"}],"displaytype":"detail","filename":"MJM_19_1.pdf","filesize":[{"value":"898.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"MJM_19_1.pdf","url":"https://mejiro.repo.nii.ac.jp/record/1712/files/MJM_19_1.pdf"},"version_id":"01fa0af0-f88d-4e6b-84b5-5a1bec9d5b9f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"取得時点に近い製作原価","subitem_subject_scheme":"Other"},{"subitem_subject":"減耗控除","subitem_subject_scheme":"Other"},{"subitem_subject":"必要経費","subitem_subject_scheme":"Other"},{"subitem_subject":"取得原価","subitem_subject_scheme":"Other"},{"subitem_subject":"production costs close to acquisition","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax depreciation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"necessary expense","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"acquisition cost","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":"「取得時点に近い製作原価」概念の制度化","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「取得時点に近い製作原価」概念の制度化"},{"subitem_title":"Institutionalization of the Concept on \"Production Costs close to Acquisition\"","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["138"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-04-16"},"publish_date":"2021-04-16","publish_status":"0","recid":"1712","relation_version_is_last":true,"title":["「取得時点に近い製作原価」概念の制度化"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-19T07:47:05.627051+00:00"}