{"created":"2024-10-11T04:48:38.330116+00:00","id":2000221,"links":{},"metadata":{"_buckets":{"deposit":"8b8112b0-5aea-494f-b149-5d9b11a1d1f8"},"_deposit":{"created_by":4,"id":"2000221","owner":"4","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"2000221"},"status":"published"},"_oai":{"id":"oai:iuk-repo.repo.nii.ac.jp:02000221","sets":["15:16","21:37:1728609916810"]},"author_link":["3978"],"control_number":"2000221","item_2_biblio_info_6":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicNumberOfPages":"15","bibliographicPageEnd":"63","bibliographicPageStart":"49","bibliographicVolumeNumber":"65","bibliographic_titles":[{"bibliographic_title":"鹿児島経済論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Kagoshima journal of economics","bibliographic_titleLang":"en"}]}]},"item_2_description_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"使用貸借については，2017年5月に成立し，2020年4月1日から施行されている「民法の一部を改正する法律」（平成29年法律第44号）により，従来は要物契約であったものが諾成契約化された。使用貸借は無償であることを原則とするが，無償性ゆえに，親族間の情義などといった特別な人間関係をもとに成立することが多い契約であり，賃貸借契約とは違って借地借家法の適用がないなどの理由から，契約当事者の権利性が脆弱である点に特徴がある。\nこのような使用貸借が有する無償性や権利の脆弱性といった特徴は，とりわけ「不動産の使用貸借」の場面において課税上の問題を生じさせる。近時の裁判例として，大阪高判令和4年7月20日（所得税更正処分等取消請求控訴事件，原審：大阪地判令和3年4月22日）では，親子間における不動産の使用貸借契約を利用した所得分割スキームに対する所得税法12条（実質所得者課税の原則）を適用した課税処分の適否が争われたが，同条の解釈論によって導き出された結論には疑問が残るところ，今後は，立法的措置による解決を視野に入れた議論がなされてもよいように思われる。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_description_43":{"attribute_name":"item_2_description_43","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_2_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"鹿児島国際大学経済学部学会"}]},"item_2_source_id_7":{"attribute_name":"item_2_source_id_7","attribute_value_mlt":[{"subitem_source_identifier":"13460226","subitem_source_identifier_type":"ISSN"}]},"item_2_source_id_9":{"attribute_name":"item_2_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"AA11479673","subitem_source_identifier_type":"NCID"}]},"item_2_text_34":{"attribute_name":"出版者（ヨミ）","attribute_value_mlt":[{"subitem_text_value":"カゴシマ コクサイ ダイガク ケイザイ ガクブ ガッカイ"}]},"item_2_text_35":{"attribute_name":"item_2_text_35","attribute_value_mlt":[{"subitem_text_value":"The Faculty of Economics, The International University of Kagoshima"}]},"item_2_text_44":{"attribute_name":"item_2_text_44","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_2_text_45":{"attribute_name":"item_2_text_45","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_2_text_46":{"attribute_name":"item_2_text_46","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_2_text_47":{"attribute_name":"item_2_text_47","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_2_version_type_16":{"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"オオノ, ナオヤ","creatorNameLang":"ja-Kana"},{"creatorName":"Ono, Naoya","creatorNameLang":"en"},{"creatorName":"大野, 直也","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"3978","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-10-11"}],"displaytype":"detail","filename":"13460226_v65_1・2_N.Ono.pdf","filesize":[{"value":"628 KB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://iuk-repo.repo.nii.ac.jp/record/2000221/files/13460226_v65_1・2_N.Ono.pdf"},"version_id":"36d57340-a9a8-44ad-ad32-d740e049c38b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"使用貸借","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"民法改正","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"無償性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"権利の脆弱性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"所得分割","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"不動産の使用貸借と課税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"不動産の使用貸借と課税","subitem_title_language":"ja"},{"subitem_title":"Loan for Use of Real Estate and Taxation","subitem_title_language":"en"}]},"item_type_id":"2","owner":"4","path":["1728609916810","16"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-10-11"},"publish_date":"2024-10-11","publish_status":"0","recid":"2000221","relation_version_is_last":true,"title":["不動産の使用貸借と課税"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2024-10-11T05:37:20.261664+00:00"}