{"created":"2023-06-19T09:16:05.142377+00:00","id":314,"links":{},"metadata":{"_buckets":{"deposit":"62f9d847-6b86-442c-ba62-1e184c9b6ae2"},"_deposit":{"created_by":3,"id":"314","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"314"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000314","sets":["3:59:61"]},"author_link":["612","613","611"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ホウジン ニ タイスル ジュウカサンゼイ ノ フカ ニ カンスル コウサツ オウリョウ トウ ニ ヨル バアイ オ チュウシン ニ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"55","bibliographicPageStart":"39","bibliographicVolumeNumber":"56","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":"出村, 仁志"}],"nameIdentifiers":[{"nameIdentifier":"611","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"デムラ, ヒトシ"}],"nameIdentifiers":[{"nameIdentifier":"612","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Demura, Hitoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"613","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":"法人に対して税務調査が行われた場合、法人の役員や従業員による法人の資金の横領等の行為が発覚することが多いが、その場合、横領等の行為の結果として法人が法人税の過少申告を行っていたこととなり、更に、隠ぺい仮装行為もあるとして、課税実務上、法人自身に対して国税通則法に基づく重加算税が賦課されることが多い。そのようなケースで法人に適法に重加算税が賦課されるには、(1)所得の帰属の認定、(2)損害賠償請求権の計上時期、及び(3)第三者による隠ぺい仮装行為、の各論点について十分な整理・検討が必要であるが、これらはいずれも租税法における非常に重要な論点であり、各論点に関して考え方が分かれ、又は判断が難しい部分が多いということもあり、実務上必ずしも検討等が十分になされず、結果として納税者との争訟において税務当局の課税処分が取り消される事例も散見される。本稿では、法人の役員等の横領等の場合の法人に対する重加算税の賦課に関し、そうした論点を整理・検討することにより、課税の適法性が確保されるために留意すべき事項について考察する。","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":"研究論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学ビジネス創造学部・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":"2014-03-20"}],"displaytype":"detail","filename":"KJ00009239341.pdf","filesize":[{"value":"573.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00009239341","url":"https://kaetsu.repo.nii.ac.jp/record/314/files/KJ00009239341.pdf"},"version_id":"aa4018bf-6560-4929-b26d-104fc0e3d861"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"重加算税","subitem_subject_scheme":"Other"},{"subitem_subject":"横領","subitem_subject_scheme":"Other"},{"subitem_subject":"所得の帰属","subitem_subject_scheme":"Other"},{"subitem_subject":"損害賠償請求権","subitem_subject_scheme":"Other"},{"subitem_subject":"隠ぺい仮装行為","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":"法人に対する重加算税の賦課に関する考察 : 横領等による場合を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人に対する重加算税の賦課に関する考察 : 横領等による場合を中心に"},{"subitem_title":"A Study on Imposing Heavy Additional Tax on Corporations : Focus on the Cases Regarding Embezzlement","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["61"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-03-20"},"publish_date":"2014-03-20","publish_status":"0","recid":"314","relation_version_is_last":true,"title":["法人に対する重加算税の賦課に関する考察 : 横領等による場合を中心に"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:21:16.437809+00:00"}