{"created":"2023-06-19T09:12:40.820100+00:00","id":24547,"links":{},"metadata":{"_buckets":{"deposit":"bbf799d7-c298-42b1-a6b3-171643c4eca5"},"_deposit":{"created_by":1,"id":"24547","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"24547"},"status":"published"},"_oai":{"id":"oai:kumadai.repo.nii.ac.jp:00024547","sets":["403:517","585:627:948"]},"author_link":["155017","155016"],"item_15_alternative_title_22":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Problem on Application of request for Correction System"}]},"item_15_alternative_title_23":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"コウセイ ノ セイキュウ セイド ト ソノ ウンヨウ ジョウ ノ モンダイ"}]},"item_15_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-02-29","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"67","bibliographicPageStart":"37","bibliographicVolumeNumber":"113","bibliographic_titles":[{"bibliographic_title":"熊本法学"}]}]},"item_15_creator_3":{"attribute_name":"別言語の著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Yamazaki, Kodo"}],"nameIdentifiers":[{"nameIdentifier":"155017","nameIdentifierScheme":"WEKO"}]}]},"item_15_description_17":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_15_description_46":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_15_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿は、納税者の権利保護や納税者にとっての権利救済手続きとして位置づけられている更正の請求制度の中の「通常の更正の請求」について、本来の趣旨・目的に適った運用がなされているのかどうかという点に焦点を当て、当該制度の沿革をたどり、その趣旨・目的を明らかにするとともに、医師の社会保険診療報酬に係る必要経費の控除について、申告時点では概算経費控除方法を選択したが、後日、実額による収支計算方法の方が必要経費額が多くなり、結果的に税額が少なくなることから更正の請求をしたところ、概算経費控除方法と実額の収支計算方法との選択誤りは、更正の請求の対象にならないとした昭和六二年の最高裁判決を素材として、更正の請求制度の運用上の問題点を検証するものである。","subitem_description_type":"Other"}]},"item_15_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本大学"}]},"item_15_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04528204","subitem_source_identifier_type":"ISSN"}]},"item_15_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00066957","subitem_source_identifier_type":"NCID"}]},"item_15_subject_20":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"345.12","subitem_subject_scheme":"NDC"}]},"item_15_text_18":{"attribute_name":"形態","attribute_value_mlt":[{"subitem_text_value":"6611814 bytes"}]},"item_15_text_47":{"attribute_name":"資源タイプ・ローカル","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_15_text_48":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_15_text_49":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_15_text_50":{"attribute_name":"資源タイプ・ローカル表示コード","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_15_version_type_19":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山崎, 広道"}],"nameIdentifiers":[{"nameIdentifier":"155016","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":"2020-03-02"}],"displaytype":"detail","filename":"KLaw0113_037-067.pdf","filesize":[{"value":"6.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KLaw0113_037-067.pdf","url":"https://kumadai.repo.nii.ac.jp/record/24547/files/KLaw0113_037-067.pdf"},"version_id":"1033c2ad-b33f-421a-9a4d-fb34649ed75a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"更正の請求制度","subitem_subject_scheme":"Other"},{"subitem_subject":"運用上の問題","subitem_subject_scheme":"Other"},{"subitem_subject":"申告納税制度","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":"更正の請求制度とその運用上の問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"更正の請求制度とその運用上の問題"}]},"item_type_id":"15","owner":"1","path":["517","948"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-02-16"},"publish_date":"2011-02-16","publish_status":"0","recid":"24547","relation_version_is_last":true,"title":["更正の請求制度とその運用上の問題"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-06-19T15:48:07.938606+00:00"}