{"created":"2023-06-19T09:16:05.902118+00:00","id":340,"links":{},"metadata":{"_buckets":{"deposit":"57a15aed-f61f-44c2-b752-2e56d0e6ac8e"},"_deposit":{"created_by":12,"id":"340","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"340"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000340","sets":["3:68:69"]},"author_link":["657","656","655"],"item_10002_alternative_title_28":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"イチジ ショトク ト ザツショトク ノ クブン ニ カンスル コウサツ"}]},"item_10002_biblio_info_37":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-10-26","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"68","bibliographicPageStart":"49","bibliographicVolumeNumber":"58","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"},{"bibliographic_title":"KAETSU UNIVERSITY RESEARCH REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_creator_29":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"出村, 仁志"}],"nameIdentifiers":[{}]}]},"item_10002_description_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"　所得税の所得区分のうち、一時所得は他の所得区分に比較してそれほど注目されてこなかった所得区分ではないかと思われるが、最近、馬券の払戻金の脱税事件に係る訴訟の判決において、従来の課税実務では馬券の払戻金に係る所得が一律に一時所得であるとされていたことに対し、大量で継続的な馬券購入によって得た払戻金に係る所得が雑所得に該当するとの判断が示されたことで、一時所得の所得分類、特に雑所得との区分の判断基準等が改めて注目されている。\n　一時所得と雑所得の区分の判断において主な問題となるのは、所得税法34条1項に規定されている一時所得の要件のうち、「営利を目的とする継続的行為から生じた所得以外の一時の所得」の要件（継続性要件）の解釈である。この点につき、従来の学説や判決等では一時所得の沿革等を踏まえた「所得源泉性」といった概念を用いて同要件の解釈を行っているものもあるが、そうした文理上直接導き出すことができない概念や用語を用いるのは適当ではなく、制度の沿革や改正の経緯等を踏まえつつも、あくまで現行法の条文の解釈として同要件の解釈を行い、諸事情を総合勘案して一時所得か否かの判断を行うのが妥当ではないかと考える。","subitem_description_type":"Other"}]},"item_10002_full_name_30":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"656","nameIdentifierScheme":"WEKO"}],"names":[{"name":"デムラ, ヒトシ"}]}]},"item_10002_source_id_36":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_10002_text_25":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_10002_text_32":{"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":"2015-11-26"}],"displaytype":"detail","filename":"一時所得と雑所得の区分に関する考察.pdf","filesize":[{"value":"567.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"一時所得と雑所得の区分に関する考察","url":"https://kaetsu.repo.nii.ac.jp/record/340/files/一時所得と雑所得の区分に関する考察.pdf"},"version_id":"cdddbe18-47ad-4725-94ae-b5c9909010bc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得区分","subitem_subject_scheme":"Other"},{"subitem_subject":"一時所得","subitem_subject_scheme":"Other"},{"subitem_subject":"雑所得","subitem_subject_scheme":"Other"},{"subitem_subject":"馬券の払戻金","subitem_subject_scheme":"Other"},{"subitem_subject":"所得源泉性","subitem_subject_scheme":"Other"},{"subitem_subject":"継続性要件","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":"一時所得と雑所得の区分に関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"一時所得と雑所得の区分に関する考察"},{"subitem_title":"A Study on the Classification of Occasional Income and Miscellaneous Income","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["69"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-11-26"},"publish_date":"2015-11-26","publish_status":"0","recid":"340","relation_version_is_last":true,"title":["一時所得と雑所得の区分に関する考察"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:34:10.216245+00:00"}