{"created":"2023-06-19T09:16:03.855709+00:00","id":290,"links":{},"metadata":{"_buckets":{"deposit":"159d04b4-f492-47ed-bfb5-41ca5759f4a6"},"_deposit":{"created_by":3,"id":"290","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"290"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000290","sets":["3:53:55"]},"author_link":["531","530","532"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ゼイム ソショウ ハンケツ ニ オケル ケイザイテキ ゴウリセイ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"119","bibliographicPageStart":"109","bibliographicVolumeNumber":"54","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"谷川, 喜美江"}],"nameIdentifiers":[{"nameIdentifier":"530","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"タニガワ, キミエ"}],"nameIdentifiers":[{"nameIdentifier":"531","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Tanigawa, Kimie","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"532","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"納税者が勝訴を勝ち取る税務訴訟事例では、その取引に経済的合理性が存在することを根拠に納税者の主張が認められることも少なくない。また、税務行政でも納税者がその行う取引に経済的合理性の存在を立証できれば課税庁から否認されるケースも軽減されよう。そこで、本論文では、経済的合理性に着目して判決が下された「スリーエス事件」、「地震保険再保険料の損金性」が争われた事例、「金銭貸付に関する利息の妥当性」に関して争われた事例、「有姿除却の除却損」に関して争われた事例を取り上げ、さらに、研究者による経済的合理性の意義を概観し、経済合理性の存在が認められる取引とはいかなる取引であるかを検討した。本論文で検討した「スリーエス事件」、「地震保険再保険料の損金性」が争われた事例、「金銭貸付に関する利息の妥当性」に関する事例、「有姿除却の除却損」に関する事例から経済的合理性が存在する取引とはいかなる取引であるかを判断すると、一般に予想し得る状況でリスクが最も少ないか又は考え得るリスクを回避する取引であり、かつ、そこから最大の利益が見込める経済取引といえよう。したがって、納税者がこのような経済合理性に着目して取引を行うこと及びその立証を可能とする用意を進めることは、見解の相違が生じがちな税務行政において重要であり、納税者の負担を軽減するいくばくかの助けとなることが期待できる。","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Note"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学経営経済学部・ビジネス創造研究科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-03-20"}],"displaytype":"detail","filename":"KJ00007813165.pdf","filesize":[{"value":"390.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00007813165","url":"https://kaetsu.repo.nii.ac.jp/record/290/files/KJ00007813165.pdf"},"version_id":"1a36f52a-6739-42e4-b9ef-c50ecdc57783"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"税務訴訟","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的合理性","subitem_subject_scheme":"Other"},{"subitem_subject":"経済合理性","subitem_subject_scheme":"Other"},{"subitem_subject":"合理的判断","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税","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":"税務訴訟判決における経済的合理性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税務訴訟判決における経済的合理性"},{"subitem_title":"On the Economic Rationality in the Decision of Tax Suit","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["55"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-03-20"},"publish_date":"2012-03-20","publish_status":"0","recid":"290","relation_version_is_last":true,"title":["税務訴訟判決における経済的合理性"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:22:10.690665+00:00"}