{"created":"2023-06-19T07:35:58.194796+00:00","id":1819,"links":{},"metadata":{"_buckets":{"deposit":"57b8d3ba-c666-4464-a412-37c6b1e8bb52"},"_deposit":{"created_by":10,"id":"1819","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"1819"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:00001819","sets":["1:18:151"]},"author_link":["4455","4454"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"20","bibliographicPageEnd":"56","bibliographicPageStart":"47","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":"本稿の目的は，ドイツ商法を通じて製作原価論を構築するザンデン（Sanden,P.）の所説を取り上げ，その論理がいかなる特徴を有しているかを解明するものである。\n分析の結果，その論理的特徴は，特定の支出を製作原価とみなす租税判決上の区分規準に依拠せず，商法典第255条第2項第1文における「財産対象物の製作，その拡張，その原状を超える著しい改良」という法律文言の解釈を通じて，製作原価を維持費に分類変更している点である。\nこうした論理展開が図られた理由は，建物の修繕・改修に係る出費の判定が，維持費であるか，製作原価であるかによって，税務上の控除可能額が大幅に異なるからであると考えるものである。","subitem_description_type":"Abstract"},{"subitem_description":"This paper analysed Sanden's theory, which constructs the concept of production cost based on German commercial law, and clarified the characteristics of its logic.\nAs a result of the analysis, Sanden does not rely on the classification criteria shown in the tax judgments, and reclassifies \"production cost\" into \"maintenance cost\" by interpreting the Article 255, Paragraph 2, Sentence 1 of the Commercial Code. It can be said that the reason for this logic is to consider the significant difference of deductibility between maintenance cost and production cost.","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":"4454","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"YUZAWA, Takaaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"4455","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":"2022-04-18"}],"displaytype":"detail","filename":"MJM_20_47.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"MJM_20_47.pdf","url":"https://mejiro.repo.nii.ac.jp/record/1819/files/MJM_20_47.pdf"},"version_id":"4e4636e2-77c5-44f2-bb34-c1bbd9128289"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"製作原価","subitem_subject_scheme":"Other"},{"subitem_subject":"維持費","subitem_subject_scheme":"Other"},{"subitem_subject":"製作","subitem_subject_scheme":"Other"},{"subitem_subject":"拡張","subitem_subject_scheme":"Other"},{"subitem_subject":"著しい改良","subitem_subject_scheme":"Other"},{"subitem_subject":"production cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"maintenance cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"production","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"extension","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"essential improvement","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":"ドイツ商法にみる製作原価論の論理的特徴─Sandenの所説によせて─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ商法にみる製作原価論の論理的特徴─Sandenの所説によせて─"},{"subitem_title":"Characteristic of Production Cost in Germany: Focusing on the View of Sanden","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["151"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-04-18"},"publish_date":"2022-04-18","publish_status":"0","recid":"1819","relation_version_is_last":true,"title":["ドイツ商法にみる製作原価論の論理的特徴─Sandenの所説によせて─"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-19T07:45:57.373677+00:00"}