{"created":"2023-07-25T10:31:53.427566+00:00","id":4304,"links":{},"metadata":{"_buckets":{"deposit":"b3d3cb9d-b8e4-451c-886e-406c43a55f35"},"_deposit":{"created_by":4,"id":"4304","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"4304"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00004304","sets":["267:574:798"]},"author_link":["19128","19129"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-12-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"68","bibliographicPageStart":"59","bibliographicVolumeNumber":"11","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。）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（３）では、固定資産税課税に対する非課税規定の適用の可否に係わる、最新の固定資産税賦課処分取消請求事件（控訴審）を素材として考察し、「公共の用に供する道路」該当性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":"10.60171/00004297","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":"19128","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Tojo, Takeji","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"19129","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":"hbgcns11_59-68.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgcns11_59-68.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/4304/files/hbgcns11_59-68.pdf"},"version_id":"27e32df2-f7b2-4d60-aa0a-d826535571c7"}]},"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":"非課税規定","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（3）","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（3）","subitem_title_language":"ja"},{"subitem_title":"Study on Litigation of municipal Property Tax（3）","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["798"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"4304","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（3）"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T13:18:47.266826+00:00"}