{"created":"2024-12-26T04:55:48.777341+00:00","id":2000134,"links":{},"metadata":{"_buckets":{"deposit":"d7b35736-3553-4943-8c0e-95a540e39e8b"},"_deposit":{"created_by":11,"id":"2000134","owner":"11","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"2000134"},"status":"published"},"_oai":{"id":"oai:shobi-u.repo.nii.ac.jp:02000134","sets":["10:2:1734514111951"]},"author_link":["1528"],"control_number":"2000134","item_10002_biblio_info_35":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-12-18","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"36","bibliographicPageStart":"19","bibliographicVolumeNumber":"41","bibliographic_titles":[{"bibliographic_title":"尚美学園大学総合政策研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of policy management, 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":"理想は所得の完璧な把握の上で、応能課税の原則に基づき課税することである。長年この理想に照らして所得捕捉率較差の問題がある。マイナンバーの普及に伴う税務行政のDX化は必要経費における金額の合理性に踏み込んで当該問題の解決を期待できる。そうすると、今後の政策課題は事後検証を困難にする納税者が仕掛ける不履行状態の解消となるが、これは税務行政単独で取り組めるものではない。その社会で共生する構成員全員の遵法意識を高めていく協働が不可欠である。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"item_10002_description_34","attribute_value_mlt":[{"subitem_description":"The ideal situation is to tax based on the principle of taxation on the basis of a perfect understanding of income and on the principle of responsive taxation. For many years there has been a problem of income capture rate range in light of this ideal. Tax administration DX with the spread of Individual Number can be expected to solve the said problem by stepping into the reasonability of the amount in necessary expenses. Then the policy issue for the future, will be to control taxpayers in a way that is impossible to verify after the fact, but this is not something that the tax administration can tackle alone. It is essential to work together to raise the sense of conformity among all the members who live together in that society.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57486/0002000134","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","subitem_publisher_language":"ja"}]},"item_10002_source_id_25":{"attribute_name":"item_10002_source_id_25","attribute_value_mlt":[{"subitem_source_identifier":"AA11546318","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_38":{"attribute_name":"item_10002_source_id_38","attribute_value_mlt":[{"subitem_source_identifier":"2759-484X","subitem_source_identifier_type":"EISSN"}]},"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"}],"nameIdentifiers":[{"nameIdentifier":"1528","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":"2025-01-15"}],"displaytype":"detail","filename":"sougoukiyo41_02Mitarai.pdf","filesize":[{"value":"1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://shobi-u.repo.nii.ac.jp/record/2000134/files/sougoukiyo41_02Mitarai.pdf"},"version_id":"94c2d959-9ccb-4c7b-a513-949c6d27cdea"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得捕捉率","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"必要経費","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"業務関連性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"金額の合理性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税務行政","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"DX","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"income capture rate","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"necessary expenses","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"work relevance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"reasonability of the amount","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Administration","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Digital Transformation","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":"税務行政のDX化がサラリーマン税金訴訟の射程に与える影響について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税務行政のDX化がサラリーマン税金訴訟の射程に与える影響について","subitem_title_language":"ja"},{"subitem_title":"Tax Administration DX Changes the Scope of the Oshima Lawsuit","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1734514111951"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-01-15"},"publish_date":"2025-01-15","publish_status":"0","recid":"2000134","relation_version_is_last":true,"title":["税務行政のDX化がサラリーマン税金訴訟の射程に与える影響について"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2025-01-15T05:36:41.975939+00:00"}