{"created":"2023-07-25T10:31:52.626805+00:00","id":4292,"links":{},"metadata":{"_buckets":{"deposit":"cf90367b-4209-4f58-9569-7f67e8c6e817"},"_deposit":{"created_by":4,"id":"4292","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"4292"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00004292","sets":["267:574:796"]},"author_link":["19088","19089"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-12-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"42","bibliographicPageStart":"31","bibliographicVolumeNumber":"13","bibliographic_titles":[{"bibliographic_title":"広島文化学園大学ネットワーク社会研究センター研究年報"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本研究は、市町村（東京都の特別区にあっては、地方税法７３４条１項の特例規定により、特別区ではなく東京都である。以下同じ。）に課税権がある固定資産税課税をめぐる争訟に関する事例研究である。固定資産税課税をめぐる争訟は、現在でも決して少なくない。続稿である本稿（5）では、最近、固定資産税等賦課決定違法国家賠償請求事件が比較的多いように思われるので、国家賠償法１条１項の解釈や同法の適用の可能性等を考察して、固定資産税の過払金請求等をめぐる事例について検討したいと考えている。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00004285","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島文化学園大学ネットワーク社会研究センター"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12871460","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21854777","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"東條, 武治","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"19088","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Tojo, Takeji","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"19089","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":"2023-05-29"}],"displaytype":"detail","filename":"hbgcns13_31-42.pdf","filesize":[{"value":"544.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgcns13_31-42.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/4292/files/hbgcns13_31-42.pdf"},"version_id":"aa407a24-1843-4aca-ad7d-7e71d44d00a7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"地方税法","subitem_subject_scheme":"Other"},{"subitem_subject":"市町村","subitem_subject_scheme":"Other"},{"subitem_subject":"固定資産税","subitem_subject_scheme":"Other"},{"subitem_subject":"固定資産","subitem_subject_scheme":"Other"},{"subitem_subject":"過払金","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":"固定資産税課税をめぐる争訟に関する事例研究（5）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"固定資産税課税をめぐる争訟に関する事例研究（5）","subitem_title_language":"ja"},{"subitem_title":"Study on Litigation of municipal Property Tax（5）","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["796"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"4292","relation_version_is_last":true,"title":["固定資産税課税をめぐる争訟に関する事例研究（5）"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T13:22:27.680883+00:00"}