{"created":"2023-06-19T09:37:12.832070+00:00","id":4600,"links":{},"metadata":{"_buckets":{"deposit":"a052b22d-3e3e-4193-9458-fa299b233f45"},"_deposit":{"created_by":3,"id":"4600","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4600"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004600","sets":["1:446:468:470"]},"author_link":["6186","6185","6184"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"8","bibliographicPageStart":"1","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"今村, 修"}],"nameIdentifiers":[{"nameIdentifier":"6184","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"イマムラ, オサム"}],"nameIdentifiers":[{"nameIdentifier":"6185","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"IMAMURA, Osamu","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6186","nameIdentifierScheme":"WEKO"}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿では,贈与又は寄付金の課税のタイミングについて検討する。「贈与」又は「寄付金」と用語は,同じではないが意味するところは同じである。「贈与は,当事者の一方が自己の財産を無償で相手方に与える」(民法549条)といっても,「……寄附金の額は,寄附金,拠出金,見舞金その他いずれの名義をもってするかを問わず,内国法人が金銭その他の資産又は経済的な利益の贈与又は無償の供与(広告宣伝及び見本品の費用その他これらに類する費用並びに交際費,接待費及び福利厚生費とされるものを除く。次項において同じ。)をした……」(法人税法37条7項)といっても同じことであり,要するに対価性のない給付を意味している。(以下「贈与」という用語を使う。)贈与の課税関係は,贈与を行うサイド(贈与者)と贈与を受けるサイド(受贈者)に分けて整理される。ここで,検討するのは課税のタイミングであるが,これは「贈与債務」の存否の問題と繋がっている。そこで,まず贈与をめぐる課税関係について概観し,ついで課税のタイミング即ち受贈者サイドであれば課税時期,贈与者サイドであれば損金算入(控除)時期について論じ,最後に課税上「贈与債務」は存在するか(「贈与債務」の存否)について論じる。","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論説"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"千葉商科大学商経学部大学院会計ファイナンス研究科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2007-09-01"}],"displaytype":"detail","filename":"KJ00005088532.pdf","filesize":[{"value":"744.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4600/files/KJ00005088532.pdf"},"version_id":"5d54015f-69af-4e81-8305-daf360e721ce"}]},"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":"贈与又は寄付金の課税のタイミング","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"贈与又は寄付金の課税のタイミング"},{"subitem_title":"Gifts and Taxation","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["470"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-09-01"},"publish_date":"2007-09-01","publish_status":"0","recid":"4600","relation_version_is_last":true,"title":["贈与又は寄付金の課税のタイミング"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:36:25.126579+00:00"}