{"created":"2023-06-20T15:05:39.409618+00:00","id":3725,"links":{},"metadata":{"_buckets":{"deposit":"89539c5d-318d-429d-9eff-cab2bc97f868"},"_deposit":{"created_by":3,"id":"3725","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3725"},"status":"published"},"_oai":{"id":"oai:osaka-shoin.repo.nii.ac.jp:00003725","sets":["267:269"]},"author_link":["8235","8236","8237"],"control_number":"3725","item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ショトクゼイホウ 69ジョウ ノ リロンテキ ケントウ ト ソンエキ ツウサン セイド ノ サイコウセイ","subitem_alternative_title_language":"ja-Kana"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"180","bibliographicPageStart":"169","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"大阪樟蔭女子大学研究紀要"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"越智, 砂織","creatorNameLang":"ja"}],"nameIdentifiers":[{}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"オチ,  サオリ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{}],"nameIdentifiers":[{}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本論文は、分類所得税と総合所得税をつなぐツールとしての損益通算が機能不全に陥っていることに着目し、損益通算を構成する所得課税および支出控除の両側面から問題点を抽出し、それを解決することによって損益通算の機能を回復させ、新しい損益通算制度の枠組みを提唱するものである。現行所得税は、分類所得税と総合所得税のという異なる所得類型が併有しているため、損益通算が必要不可欠であり、またそれはわが国の所得税にとって基幹的存在であるといえよう。それにもかかわらず、現行の損益通算は形骸化している。そこで、本論文では、課税側面および控除側面の両側面において、雑所得が損益通算の機能を回復させる重要な所得であるとの発想に基づき、新しい損益通算の枠組みとして、雑所得のマイナスの損失を他のプラスの所得と通算することができる立法的改正を行った。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The purpose of this paper is to its attention is paid malfunction, and to advocate the new framework of the aggregation of profit and loss to problem solve imposition of income and credit of expenditure. Federal income tax is indispensable the aggregation of profit and loss for combine use two income type that classified income tax and consolidated income tax. Nevertheless, current aggregation of profit and loss is emasculation. Also, this paper proposes legislation revision to compensate from profit of another income to loss of miscell aneous income as reconstitution.","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12510644","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Department of Life Planning, Faculty of Liberal Arts, Osaka Shoin Women's University"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"大阪樟蔭女子大学学芸学部ライフプランニング学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-01-31"}],"displaytype":"detail","filename":"KJ00007831177.pdf","filesize":[{"value":"419.4 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"url":"https://osaka-shoin.repo.nii.ac.jp/record/3725/files/KJ00007831177.pdf"},"version_id":"8b04617d-5d64-4557-a0e9-df8df20b2c18"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"損益通算","subitem_subject_scheme":"Other"},{"subitem_subject":"所得類型","subitem_subject_scheme":"Other"},{"subitem_subject":"所得課税","subitem_subject_scheme":"Other"},{"subitem_subject":"支出控除","subitem_subject_scheme":"Other"},{"subitem_subject":"雑所得","subitem_subject_scheme":"Other"},{"subitem_subject":"aggregation of profit and loss","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"type of income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"income tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"allowance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"miscellaneous income","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":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"所得税法69条の理論的検討と損益通算制度の再構成","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法69条の理論的検討と損益通算制度の再構成","subitem_title_language":"ja"},{"subitem_title":"The Theoretical Examination for Section 69 of Income Tax Law and Reconstitution of the Institution in an Aggregation of Profit and Loss","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["269"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-01-31"},"publish_date":"2012-01-31","publish_status":"0","recid":"3725","relation_version_is_last":true,"title":["所得税法69条の理論的検討と損益通算制度の再構成"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-11-06T07:22:59.120933+00:00"}