{"created":"2025-03-01T11:06:48.177190+00:00","id":2027191,"links":{},"metadata":{"_buckets":{"deposit":"07c23a6a-1a4e-4d63-9d03-e84c3c76d220"},"_deposit":{"created_by":41,"id":"2027191","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027191"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027191","sets":["1727147343679:1730443970747:1730443975580"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"入会地の固定資産税 <論文>","subitem_title_language":"ja"},{"subitem_title":"Property Tax of Common Land <Paper>","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"林, 幸一","creatorNameLang":"ja"},{"creatorName":"Hayashi, Koichi","creatorNameLang":"en"}],"familyNames":[{"familyName":"林","familyNameLang":"ja"},{"familyName":"Hayashi","familyNameLang":"en"}],"givenNames":[{"givenName":"幸一","givenNameLang":"ja"},{"givenName":"Koichi","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2017 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"固定資産税","subitem_subject_scheme":"Other"},{"subitem_subject":"入会地","subitem_subject_scheme":"Other"},{"subitem_subject":"財産区","subitem_subject_scheme":"Other"},{"subitem_subject":"認可地縁団体","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"平成27年７月最高裁は，ため池として所有者欄に「大字西」として登記されるが，建物敷地として賃貸されている土地（参考・後掲）等について，地方税法343条２項後段の類推適用により，土地の所在する地区の住民により組織されている自治会又は町会（以下「自治会等」という）が固定資産税及び都市計画税（以下「固定資産税等」という）の納税義務者に当たるとした原審の判断に違法があると判示し，原判決のうち当該部分を破棄，高裁に差し戻した。本件については，固定資産税等の賦課徴収を留保し続けることは望ましくないと思うものの，賦課する場合には，立法論として現在の規定の一部変更が必要であると考える。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/42896","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1346-4086","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AA11658355","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"3"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"18","bibliographicPageEnd":"10","bibliographicPageStart":"3","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究"},{"bibliographic_title":"Hiroshima University Management Review"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"HUMR_18_3.pdf","filesize":[{"value":"1.3 MB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2027191/files/HUMR_18_3.pdf"},"version_id":"54218c8a-8934-42bf-a217-e234873348df"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"42896"},"item_title":"入会地の固定資産税 <論文>","item_type_id":"40003","owner":"41","path":["1730443975580"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2027191","relation_version_is_last":true,"title":["入会地の固定資産税 <論文>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-06-09T02:06:50.303817+00:00"}