{"created":"2025-03-01T11:14:41.695126+00:00","id":2027222,"links":{},"metadata":{"_buckets":{"deposit":"f91c507b-2bc3-4801-875f-e567b7d5b393"},"_deposit":{"created_by":41,"id":"2027222","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027222"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027222","sets":["1727147343679:1730443970747:1730443973408"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"法人組織再編取引に係る一般的否認規定による税務否認の態様 : 判例を素材とした行為計算否認規定の適用可能性に係る若干の考察","subitem_title_language":"ja"},{"subitem_title":"Ways to regulate tax avoidance by tax payers with GAAR about corporate re-organization transactions: A case study about effective adaptions of special GAAR for the closed company“ Dozoku-Kaisya\"","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"手塚, 貴大","creatorNameLang":"ja"},{"creatorName":"Tezuka, Takahiro","creatorNameLang":"en"}],"familyNames":[{"familyName":"手塚","familyNameLang":"ja"},{"familyName":"Tezuka","familyNameLang":"en"}],"givenNames":[{"givenName":"貴大","givenNameLang":"ja"},{"givenName":"Takahiro","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) 2020 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"租税法律主義","subitem_subject_scheme":"Other"},{"subitem_subject":"同族会社","subitem_subject_scheme":"Other"},{"subitem_subject":"一般的否認規定","subitem_subject_scheme":"Other"},{"subitem_subject":"租税回避","subitem_subject_scheme":"Other"},{"subitem_subject":"経営判断","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的合理性","subitem_subject_scheme":"Other"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"本稿は，法人税法132条１項の適用可能性について，近時の判例を素材として検討するものである。同族会社の行為計算否認規定のような一般的否認規定は，租税法律主義の観点から，その適用につき批判があるが，課税庁により利用される可能性があり，納税義務者には税務上のリスクとなる。とはいえ，本稿で検討する判決の判旨によれば，経営判断の尊重という形で納税義務者の取引が原則として尊重されること，経済的合理性の基準の採用，さらにそれを具体化した基準の定立がなされた上で，個別の取引につき否認がなされると解されることから，これを例外的適用というか否かは措くとしても，必ずしも予測可能性，法的安定性を損なうわけではないかもしれない。加えて，個別的否認規定では租税回避規制に実効性が欠けるため，今後は同族会社に限定されない一般的否認規定の整備が検討課題である。","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":"10.15027/48991","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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