{"created":"2023-06-19T09:16:38.575420+00:00","id":923,"links":{},"metadata":{"_buckets":{"deposit":"934186ba-f8a6-4a6e-b92c-3b134d3c185a"},"_deposit":{"created_by":12,"id":"923","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"923"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000923","sets":["3:310:311"]},"author_link":["1832","1833","1834"],"item_10002_alternative_title_28":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ゼイム チョウサ テツヅキ ノ イホウ ト カゼイ ショブン ノ カンケイ ニ ツイテ ノ コウサツ"}]},"item_10002_biblio_info_37":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-11-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"36","bibliographicPageStart":"15","bibliographicVolumeNumber":"61","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":"原, 正子"}],"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":"　平成23年12月の国税通則法の改正により、質問検査権の規定が各税法から通則法に集約されるとともに、事前通知などの具体的な税務調査手続が法律上明確化された。この税務調査手続の法制化を受け、近年、事前通知などに瑕疵があったとして、処分の取消しを求める事案が多数発生している。\n　税務調査手続の違法とそれに基づく処分の関係については、従前から議論があり、裁判例・学説をみると、積極説、消極説、折衷説があるが、「調査手続の違法は当然には課税処分の違法事由にはならないが、その違法性の程度が著しい場合は課税処分も違法となる」とする折衷説が妥当であると考える。また、違法性の著しい調査としては、調査手続が刑罰法規に触れ、公序良俗に反し又は社会通念上相当の範囲を超えて濫用にわたる場合などが考えられ、このような場合には後行処分は違法となると考えられる。しかしながら、納税者における帳簿書類の存否、その正確性、調査への協力の程度等によって調査の態様は異なり得るものであるから、違法性が著しいか否かにつき一概に論ずることは困難であり、結局は、納税者の対応も含めた調査の態様に応じて個々のケースごとに判断していくほかはないであろう。","subitem_description_type":"Other"}]},"item_10002_full_name_30":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"1833","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ハラ, マサコ"}]}]},"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":"2018-11-19"}],"displaytype":"detail","filename":"税務調査手続の違法と課税処分の関係についての考察.pdf","filesize":[{"value":"741.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"税務調査手続の違法と課税処分の関係についての考察","url":"https://kaetsu.repo.nii.ac.jp/record/923/files/税務調査手続の違法と課税処分の関係についての考察.pdf"},"version_id":"a6274e18-1278-40a8-9aa6-fab7c65ef715"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"税務調査手続","subitem_subject_scheme":"Other"},{"subitem_subject":"質問検査権","subitem_subject_scheme":"Other"},{"subitem_subject":"処分の取消事由","subitem_subject_scheme":"Other"},{"subitem_subject":"事前通知","subitem_subject_scheme":"Other"},{"subitem_subject":"調査結果の説明","subitem_subject_scheme":"Other"},{"subitem_subject":"再調査","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":"税務調査手続の違法と課税処分の関係についての考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税務調査手続の違法と課税処分の関係についての考察"},{"subitem_title":"A Study on Whether and How the Illegal Tax Examination Procedures Affect the Legality of Succeeding Taxation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["311"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-11-19"},"publish_date":"2018-11-19","publish_status":"0","recid":"923","relation_version_is_last":true,"title":["税務調査手続の違法と課税処分の関係についての考察"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:21:05.581830+00:00"}