{"created":"2025-04-08T04:10:48.865560+00:00","id":2000844,"links":{},"metadata":{"_buckets":{"deposit":"68a5ed00-8266-4d4f-8850-c37235911f6c"},"_deposit":{"created_by":50,"id":"2000844","owner":"50","owners":[50],"pid":{"revision_id":0,"type":"depid","value":"2000844"},"status":"published"},"_oai":{"id":"oai:kagawa-u.repo.nii.ac.jp:02000844","sets":["1:1076:30:1744073106370"]},"author_link":["24923"],"item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2・3・4","bibliographicPageEnd":"39","bibliographicPageStart":"15","bibliographicVolumeNumber":"44","bibliographic_titles":[{"bibliographic_title":"香川法学","bibliographic_titleLang":"ja"},{"bibliographic_title":"Kagawa law review","bibliographic_titleLang":"en"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿は,令和6年10月12日に開催された日本税法学会第549回中部地区研究会に\nおける筆者報告に基づいている。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"香川大学法学会","subitem_publisher_language":"ja"},{"subitem_publisher":"Law Society of Kagawa University","subitem_publisher_language":"en"}]},"item_10002_source_id_11":{"attribute_name":"item_10002_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN00064452","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"item_10002_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"0286-9705","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"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_access_right":{"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"青木, 丈","creatorNameLang":"ja"},{"creatorName":"アオキ, タケシ","creatorNameLang":"ja-Kana"},{"creatorName":"Aoki, Takeshi","creatorNameLang":"en"}],"familyNames":[{"familyName":"青木","familyNameLang":"ja"},{"familyName":"アオキ","familyNameLang":"ja-Kana"},{"familyName":"Aoki","familyNameLang":"en"}],"givenNames":[{"givenName":"丈","givenNameLang":"ja"},{"givenName":"タケシ","givenNameLang":"ja-Kana"},{"givenName":"Takeshi","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"24923","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"7000020376","nameIdentifierScheme":"researchmap","nameIdentifierURI":"https://researchmap.jp/7000020376"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-04-08"}],"filename":"AN00064452_044_L015.pdf","filesize":[{"value":"750 KB"}],"format":"application/pdf","url":{"label":"AN00064452_044_L015","objectType":"fulltext","url":"https://kagawa-u.repo.nii.ac.jp/record/2000844/files/AN00064452_044_L015.pdf"},"version_id":"0dece3fe-a9ad-4bd0-9b76-f6c3d94cd40d"}]},"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":"不十分な調査に基づく課税処分を補完する「再調査の請求」の役割と調査忌避に対する制裁の在り方―― ヒノックス事件を素材として――","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"不十分な調査に基づく課税処分を補完する「再調査の請求」の役割と調査忌避に対する制裁の在り方―― ヒノックス事件を素材として――","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"50","path":["1744073106370"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-04-08"},"publish_date":"2025-04-08","publish_status":"0","recid":"2000844","relation_version_is_last":true,"title":["不十分な調査に基づく課税処分を補完する「再調査の請求」の役割と調査忌避に対する制裁の在り方―― ヒノックス事件を素材として――"],"weko_creator_id":"50","weko_shared_id":-1},"updated":"2025-04-08T08:02:56.419526+00:00"}