{"created":"2023-06-19T08:09:10.086474+00:00","id":327,"links":{},"metadata":{"_buckets":{"deposit":"541ed4bd-215f-43f8-bff9-73c91e65b862"},"_deposit":{"created_by":15,"id":"327","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"327"},"status":"published"},"_oai":{"id":"oai:edo.repo.nii.ac.jp:00000327","sets":["2:35"]},"author_link":["242"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-14","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"19","bibliographic_titles":[{"bibliographic_title":"情報と社会"},{"bibliographic_title":"Communication & society","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"田中 里美"}],"nameIdentifiers":[{}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本論文では, 米国の法人所得税法の基礎となった包括的所得概念について主にアメリカの文献を中心に取り上げて考察する｡アメリカでは｢包括的所得概念(純資産増加説)｣が特に重要にして有用なものとされてきた｡アメリカのロバート・マレイ・ヘイグ(Robert Murray Haig) やヘンリー・サイモンズ(Henry C. Simons)\nにより主張された個別経済的能力の純増加をもって所得と思考する｢所得の純増加概念｣に類似する｡両者ともに｢課税の公平｣を第一目的とし, 同一の担税力をもつ利得は同様に課税されるとする公平負担の原則に基づいていた｡すなわち公平の基準として応能説を採用している｡以上のような所得課税における所得の本質論を中心に考察し, ｢おわりに｣おいてわが国の所得概念の明確化への期待を述べる｡","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10290072","subitem_source_identifier_type":"NCID"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"江戸川大学"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2009-03-14"}],"displaytype":"detail","filename":"k19-14_tanaka.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://edo.repo.nii.ac.jp/record/327/files/k19-14_tanaka.pdf"},"version_id":"227242da-cb2f-43ff-b78b-fa146657feda"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"包括的所得概念, 純資産増加説, 応能説, アメリカ合衆国憲法修正第16 条, 総合累進課税","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":"アメリカの法人所得税と包括的所得概念","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"アメリカの法人所得税と包括的所得概念"}]},"item_type_id":"1","owner":"15","path":["35"],"pubdate":{"attribute_name":"公開日","attribute_value":"2009-03-14"},"publish_date":"2009-03-14","publish_status":"0","recid":"327","relation_version_is_last":true,"title":["アメリカの法人所得税と包括的所得概念"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2023-06-19T08:29:44.148680+00:00"}