{"created":"2023-09-23T06:25:33.440221+00:00","id":2000004,"links":{},"metadata":{"_buckets":{"deposit":"30a5a7a5-6989-4d47-9702-41a9574536f1"},"_deposit":{"created_by":11,"id":"2000004","owner":"11","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"2000004"},"status":"published"},"_oai":{"id":"oai:shobi-u.repo.nii.ac.jp:02000004","sets":["10:8:1695258571763"]},"author_link":["1532"],"control_number":"2000004","item_10002_biblio_info_35":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-06-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"45","bibliographicPageStart":"31","bibliographicVolumeNumber":"36","bibliographic_titles":[{"bibliographic_title":"尚美学園大学総合政策論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Shobi journal of policy studies, Shobi University","bibliographic_titleLang":"en"}]}]},"item_10002_description_31":{"attribute_name":"item_10002_description_31","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10002_description_32":{"attribute_name":"item_10002_description_32","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_10002_description_33":{"attribute_name":"item_10002_description_33","attribute_value_mlt":[{"subitem_description":"国（政府）が自分の要求に応えない場合は納税を拒否できるのか。脱税は違法なのに、なぜ節税は合法なのか。このような疑問に対して納税の義務があるとか、社会人なのだから納税しなければならないという回答は十分でない。納税という行為はその社会で生活したいか否かの意思表明である。この意思表明と租税回避という行為は矛盾しないが、それは文化的承認が必要である。租税法の運用原理に照らせば、相互寄附による租税回避は文化的承認を得られていないため否認されるべきである。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"item_10002_description_34","attribute_value_mlt":[{"subitem_description":"Can I refuse to pay taxes if the government does not respond to my request? Why is tax saving legal while tax evasion is illegal? It is not sufficient to answer these questions by saying that one is obligated to pay taxes or that one must pay taxes because one is a member of society. The act of paying taxes is an expression of one's will as to whether or not one wants to live in Japan society. This declaration of intent is not incompatible with the act of tax avoidance, but it does require cultural approval. In the principle of Tax law, Mutural dotation tax (tax avoidance through reciprocal contributions) is not culturally approved and should be rejected.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57486/0002000004","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"尚美学園大学総合政策学部総合政策学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_25":{"attribute_name":"item_10002_source_id_25","attribute_value_mlt":[{"subitem_source_identifier":"AA12006349","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_38":{"attribute_name":"item_10002_source_id_38","attribute_value_mlt":[{"subitem_source_identifier":"1349-7049","subitem_source_identifier_type":"PISSN"}]},"item_10002_text_28":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"尚美学園大学総合政策学部"}]},"item_10002_text_29":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Shobi University"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"御手洗, 大輔","creatorNameLang":"ja"},{"creatorName":"ミタライ, ダイスケ","creatorNameLang":"ja-Kana"},{"creatorName":"MITARAI, Daisuke","creatorNameLang":"en"}],"familyNames":[{"familyName":"御手洗","familyNameLang":"ja"},{"familyName":"ミタライ","familyNameLang":"ja-Kana"}],"givenNames":[{"givenName":"大輔","givenNameLang":"ja"},{"givenName":"ダイスケ","givenNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1532","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-02-19"}],"displaytype":"detail","filename":"sogoronshu36_02mitarai.pdf","filesize":[{"value":"418 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://shobi-u.repo.nii.ac.jp/record/2000004/files/sogoronshu36_02mitarai.pdf"},"version_id":"657df397-ae1f-4f1e-802e-42d53bdbbd91"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"節税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"脱税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"租税回避","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"相互寄附","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"インボイス","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax saving","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax evasion","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax avoidance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Mutual dotation tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Invoice","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"社会人＝納税者という等式の理論的背景について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"社会人＝納税者という等式の理論的背景について","subitem_title_language":"ja"},{"subitem_title":"Theoretical Background of the Equation that Working People are Taxpayers","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1695258571763"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-10-12"},"publish_date":"2023-10-12","publish_status":"0","recid":"2000004","relation_version_is_last":true,"title":["社会人＝納税者という等式の理論的背景について"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2025-02-19T06:57:48.985857+00:00"}