{"created":"2023-06-20T15:05:39.450952+00:00","id":3726,"links":{},"metadata":{"_buckets":{"deposit":"d8c46ce5-57ce-4ff6-bf18-ca0955843fcb"},"_deposit":{"created_by":3,"id":"3726","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3726"},"status":"published"},"_oai":{"id":"oai:osaka-shoin.repo.nii.ac.jp:00003726","sets":["267:269"]},"author_link":["8238","8239","8240"],"control_number":"3726","item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ソンエキ ツウサン ノ コウジョ ジュンジョ ニ オケル キノウテキ ケントウ : ショトクゼイホウ シコウレイ 198ジョウ オ チュウシン トシテ","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":"192","bibliographicPageStart":"181","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、雑所得が損益通算を回復させる重要な所得であり、それを損益通算の対象としたことから、損益通算の手続きについて、損益通算の控除順序の理論的考え方と改正所法令198条の技術的考え方を論じたものである。論文では、改正所法69条を受けて、所法令198条の改正の必要性について述べた。損益通算の控除順序の理論的考え方として、分類の根拠について3つの解釈があり、その中でも所得類型に基づいて2つに分類されると提案した。新しい損益通算の控除順序は、雑所得が総合所得税の立場から創設された所得であることから、経常的所得から除外して、雑所得は経常的所得以外の所得から控除することとした。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The purpose of this paper argued two visions, one is theory for sequence of deduction of aggregation of profit and loss, and the other is technology for revision order for enforcement of income tax section 198. This paper discuss the need to revision of order for enforcement of income tax section 198 quit over revision of income tax section 69. There are three interpretations classification evidence-based possess sequence of deduction theoretical vision for aggregation of profit and loss. Among then the author offered to classify the type of two. The new sequence of deduction for aggregation of profit and loss deducts the miscellaneous income from outside ordinary income with recurrent nature.","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":"KJ00007831178.pdf","filesize":[{"value":"400.5 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"url":"https://osaka-shoin.repo.nii.ac.jp/record/3726/files/KJ00007831178.pdf"},"version_id":"f9e81134-878d-4ae0-b2cc-cedaafd280a4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"損益通算","subitem_subject_scheme":"Other"},{"subitem_subject":"控除順序","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法施行令","subitem_subject_scheme":"Other"},{"subitem_subject":"経常所得","subitem_subject_scheme":"Other"},{"subitem_subject":"所得概念","subitem_subject_scheme":"Other"},{"subitem_subject":"aggregation of profit and loss","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"order of allowance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"enforcement of income tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"current income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"concept of 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":"損益通算の控除順序における機能的検討 : 所得税法施行令198条を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"損益通算の控除順序における機能的検討 : 所得税法施行令198条を中心として","subitem_title_language":"ja"},{"subitem_title":"A Functional Examination in Sequence of Deduction for 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":"3726","relation_version_is_last":true,"title":["損益通算の控除順序における機能的検討 : 所得税法施行令198条を中心として"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-11-06T07:26:07.022951+00:00"}