{"created":"2023-06-19T09:12:43.537737+00:00","id":24596,"links":{},"metadata":{"_buckets":{"deposit":"987c703a-a199-4c7b-b462-2d25dd2c80ac"},"_deposit":{"created_by":1,"id":"24596","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"24596"},"status":"published"},"_oai":{"id":"oai:kumadai.repo.nii.ac.jp:00024596","sets":["403:539"]},"author_link":["109727","109728","109729"],"item_18_alternative_title_22":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Request for Correction on the Remedy Procedure of Right"}]},"item_18_alternative_title_23":{"attribute_name":"タイトル（ヨミ）","attribute_value_mlt":[{"subitem_alternative_title":"ケンリ キュウサイ テツヅキ ト シテ ノ コウセイ ノ セイキュウ"}]},"item_18_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-05-31","bibliographicIssueDateType":"Issued"},"bibliographic_titles":[{}]}]},"item_18_creator_3":{"attribute_name":"別言語の著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Yamazaki, Kodo"}],"nameIdentifiers":[{"nameIdentifier":"109729","nameIdentifierScheme":"WEKO"}]}]},"item_18_description_17":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf"},{"subitem_description":"application/pdf"}]},"item_18_description_46":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"研究報告書","subitem_description_type":"Other"}]},"item_18_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"更正の請求は、納税者の権利保護及び税務の円滑な運営の観点から導入された制度であり、納税者の権利救済に資するために制度上は適用範囲が拡大されてきた。このような趣旨・目的からすれば、計算誤りは、税額の計算過程全体における誤りと広く捉えることが適正かつ公正な同制度の運用になることを明らかにした。","subitem_description_type":"Other"},{"subitem_description":"The Request for Correction has been introduced to purposes of taxpayer’s right protection and smoothly management on tax administration, it had been expanded application range into a remedy of taxpayer’s right. According to these means\nand object, it should be interpreted that miscalculation is a mistake on tax calculation process as a whole. This interpretation is possible for taxpayer to make good use of The Request for Correction.","subitem_description_type":"Other"}]},"item_18_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本大学"}]},"item_18_subject_20":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"345.12","subitem_subject_scheme":"NDC"}]},"item_18_text_18":{"attribute_name":"形態","attribute_value_mlt":[{"subitem_text_value":"42420 bytes"},{"subitem_text_value":"58123 bytes"}]},"item_18_text_47":{"attribute_name":"資源タイプ・ローカル","attribute_value_mlt":[{"subitem_text_value":"研究報告書"}]},"item_18_text_48":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Research Paper"}]},"item_18_text_49":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_18_text_50":{"attribute_name":"資源タイプ・ローカル表示コード","attribute_value_mlt":[{"subitem_text_value":"06"}]},"item_18_text_78":{"attribute_name":"コメント","attribute_value_mlt":[{"subitem_text_value":"平成19～21年度科学研究費補助金(基盤研究(C))研究成果報告書　課題番号：19530026"}]},"item_18_text_80":{"attribute_name":"科研費番号","attribute_value_mlt":[{"subitem_text_value":"19530026"}]},"item_18_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":"109727","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":"KaC19530026.pdf","filesize":[{"value":"42.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KaC19530026.pdf","url":"https://kumadai.repo.nii.ac.jp/record/24596/files/KaC19530026.pdf"},"version_id":"cfb5834f-cdbd-4480-b58d-65350090fc5d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"通常の更正の請求","subitem_subject_scheme":"Other"},{"subitem_subject":"税額の過大","subitem_subject_scheme":"Other"},{"subitem_subject":"計算誤り","subitem_subject_scheme":"Other"},{"subitem_subject":"選択誤り","subitem_subject_scheme":"Other"},{"subitem_subject":"権利救済手続","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":"research report","resourceuri":"http://purl.org/coar/resource_type/c_18ws"}]},"item_title":"権利救済手続としての更正の請求","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"権利救済手続としての更正の請求"}]},"item_type_id":"18","owner":"1","path":["539"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-03-04"},"publish_date":"2011-03-04","publish_status":"0","recid":"24596","relation_version_is_last":true,"title":["権利救済手続としての更正の請求"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-06-19T18:23:31.728925+00:00"}