{"created":"2025-03-01T11:09:44.763379+00:00","id":2027206,"links":{},"metadata":{"_buckets":{"deposit":"8b3f858f-e6d4-4cce-9945-c4e2dbb20a20"},"_deposit":{"created_by":41,"id":"2027206","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027206"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027206","sets":["1727147343679:1730443970747:1730443974820"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"消費税の転嫁問題と措置法の直接効果規定 : 税法及び経済法からの考察","subitem_title_language":"ja"},{"subitem_title":"Imputation Problems of Consumption Tax and Direct Effect of Regulations of the Special Measures Law: Study of Tax Law and Economic Law","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"}]},{"creatorNames":[{"creatorName":"栗城, 利明","creatorNameLang":"ja"},{"creatorName":"Kuriki, Toshiaki","creatorNameLang":"en"}],"familyNames":[{"familyName":"栗城","familyNameLang":"ja"},{"familyName":"Kuriki","familyNameLang":"en"}],"givenNames":[{"givenName":"利明","givenNameLang":"ja"},{"givenName":"Toshiaki","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) 2018 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"転嫁","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税法","subitem_subject_scheme":"Other"},{"subitem_subject":"措置法","subitem_subject_scheme":"Other"},{"subitem_subject":"下請法","subitem_subject_scheme":"Other"},{"subitem_subject":"独禁法","subitem_subject_scheme":"Other"},{"subitem_subject":"320","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"消費税の転嫁阻害行為の多くは，取引上の優越的地位の濫用から生じている。消費税転嫁対策措置法等により，合理的な理由を欠く特定事業者の濫用行為は禁止され，消費税の転嫁が行える法的制度の整備が進んだことは評価できる。一方，①規制事例としては買いたたきが多くを占めるが，特定事業者がこうした直接的な転嫁阻害行為を避け，間接的な利益提供の要請等を行うこと，②公取委の規制事例には，免税事業者に対するものが多く，免税事業者に対し，消費税の転嫁を拒否することに問題はないと誤解している特定事業者が多数存在することをうかがわせること，③非課税事業者が高額の設備投資等を行う場合，課税仕入分の即時控除が行えず，価格転嫁が自由に行えない，あるいは価格に転嫁するにしても支払消費税分の売上での回収に相当な年月を要し，設備投資を逡巡する要因となっている等の問題がなお存在すると考える。  現行制度を前提にするならば，①については，公取委などは利益提供の要請等の間接的な転嫁阻害行為に，より配意すること，②については，益税問題を意識しつつも，免税事業者に対し消費税転嫁を拒否するのは，消費税転嫁阻害行為に該当する旨の周知徹底を図ることが必要と考える。また③については，EU のVAT 制度にある非課税売上を課税売上にすることで，前段階税額を控除することを選択できるオプション制度を参考に，既存の消費課税の選択肢を広げる立法での対応を検討する必要があると考える。","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":"10.15027/45614","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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