{"created":"2023-05-15T13:16:42.008511+00:00","id":48,"links":{},"metadata":{"_buckets":{"deposit":"823f9321-84c0-4a7d-aa0c-2ec04f729b4d"},"_deposit":{"created_by":8,"id":"48","owners":[8],"pid":{"revision_id":0,"type":"depid","value":"48"},"status":"published"},"_oai":{"id":"oai:tou.repo.nii.ac.jp:00000048","sets":["1:10"]},"author_link":["100","101"],"control_number":"48","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"16","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"東京通信大学紀要"},{"bibliographic_title":"Journal of Tokyo Online University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This study focuses on the corporate taxation on entertainment and social expenses which is provided with “extra provisions” in Article 61-4 (hereinafter referred to as the Special Measures Law) of the special Taxation Measures Law. The purpose of this research is to deepen the understanding of correct entertainment expenses etc. by re-examining the contents of the three-requirement theory, which is regarded as a general theory of taxing requirements such as correct entertainment expenses.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34340/00000034","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京通信大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2434-6934","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"村田 , 洋","creatorNameLang":"ja"},{"creatorName":"ムラタ , ヒロシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"100","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Murata, Hiroshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"101","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":"2020-08-01"}],"displaytype":"detail","filename":"04-01_論文-村田洋.pdf","filesize":[{"value":"1.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"04-01_論文-村田洋","url":"https://tou.repo.nii.ac.jp/record/48/files/04-01_論文-村田洋.pdf"},"version_id":"69a90c92-50f2-4876-964a-9b231eb7f6b1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"交際費課税","subitem_subject_scheme":"Other"},{"subitem_subject":"判断要件","subitem_subject_scheme":"Other"},{"subitem_subject":"判例解釈","subitem_subject_scheme":"Other"},{"subitem_subject":"要件説","subitem_subject_scheme":"Other"},{"subitem_subject":"租税特別措置法","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":"交際費課税における判断要件等の再検討 ―判例解釈を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"交際費課税における判断要件等の再検討 ―判例解釈を中心として―","subitem_title_language":"ja"},{"subitem_title":"Re-Examination of Requirements etc. for Judgment to Taxation on Entertainment Expenses","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"8","path":["10"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-08-01"},"publish_date":"2020-08-01","publish_status":"0","recid":"48","relation_version_is_last":true,"title":["交際費課税における判断要件等の再検討 ―判例解釈を中心として―"],"weko_creator_id":"8","weko_shared_id":-1},"updated":"2023-07-26T02:43:08.374907+00:00"}