{"created":"2023-07-25T10:08:46.564218+00:00","id":217,"links":{},"metadata":{"_buckets":{"deposit":"601447db-5df0-4dc4-90fb-6b31591976bd"},"_deposit":{"created_by":5,"id":"217","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"217"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000217","sets":["7:15"]},"author_link":["200","201"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"30","bibliographicPageStart":"1","bibliographicVolumeNumber":"11","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2012, vol.11, no.1, p.1-30"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2012, vol.11, no.1, p.1-30","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"わが国の税制の理念的基準である「公平・中立・簡素」という租税3原則は、租税法の体系を通じて実現される（租税法律主義）。法の基本的課題が「正義」の実現であるとするならば、ここに「租税原則⇒租税法⇒租税正義」という法を媒介として税制と正義観念を結びつけるひとつの価値体系をみることができる。 租税3原則のうち、「公平」が最も重要な要請であり、独立した租税法原則として認識されるが（租税公平主義）、「中立」や「簡素」の要請は公平なる税制の実現段階での制約条件であると考えるならば、それらは法理的にも副次的な意味しかもちえない。 租税法の基本原則を正義概念と関連づけると、租税法律主義は「形式的正義⇒手続的正義⇒適法的正義」に連なる「形式的体系」に、また租税公平主義は「形式的正義⇒手続的正義⇒実質的正義」に連なる「実質的体系」に、それぞれ体系づけられる。2つの基本原則が衝突する租税回避事件においては、英米法上の正義概念である「衡平（equity）」に依拠すると思われる司法的正義が実現される場合がある。 租税特別措置は租税3原則のいずれの要請にも応えるものではないが、一義的には合憲性の推定を受けることになる。それは高度経済成長を目的とした功利主義思想の産物であったと考えられるが、今後はロールズが提起した「格差原理」にもとづいた租税正義観にかなうかどうかの観点からの見直しが必要である。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"上武大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110009435956","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-6653 1884-7293","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石黒, 秀明"},{"creatorName":"イシグロ, ヒデアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"200","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ISHIGURO, Hideaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"201","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":"2023-02-04"}],"displaytype":"detail","filename":"729-11(1)-001.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"729-11(1)-001","url":"https://jobu.repo.nii.ac.jp/record/217/files/729-11(1)-001.pdf"},"version_id":"99c6e2c5-6a8f-4665-b42a-57e3b073109f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税原則","subitem_subject_scheme":"Other"},{"subitem_subject":"公平・中立・簡素","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律主義","subitem_subject_scheme":"Other"},{"subitem_subject":"租税公平主義","subitem_subject_scheme":"Other"},{"subitem_subject":"適法的正義","subitem_subject_scheme":"Other"},{"subitem_subject":"形式的正義","subitem_subject_scheme":"Other"},{"subitem_subject":"実質的正義","subitem_subject_scheme":"Other"},{"subitem_subject":"手続的正義","subitem_subject_scheme":"Other"},{"subitem_subject":"衡平","subitem_subject_scheme":"Other"},{"subitem_subject":"租税特別措置","subitem_subject_scheme":"Other"},{"subitem_subject":"功利主義","subitem_subject_scheme":"Other"},{"subitem_subject":"平等主義","subitem_subject_scheme":"Other"},{"subitem_subject":"ロールズ『正義論』","subitem_subject_scheme":"Other"},{"subitem_subject":"格差原理","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":"租税原則と租税正義に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税原則と租税正義に関する一考察"},{"subitem_title":"A Study on Tax Principles and Justice on Taxes","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["15"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-04"},"publish_date":"2023-02-04","publish_status":"0","recid":"217","relation_version_is_last":true,"title":["租税原則と租税正義に関する一考察"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:12:55.186109+00:00"}