{"created":"2023-05-15T14:41:52.891914+00:00","id":1923,"links":{},"metadata":{"_buckets":{"deposit":"14d35d05-0fc6-4c1b-86ef-4e1b583e042a"},"_deposit":{"created_by":3,"id":"1923","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1923"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00001923","sets":["14:9:140"]},"author_link":["5188"],"control_number":"1923","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"373","bibliographicPageStart":"409","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"産大法学"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"序説\n第１節　最高裁平成４年11月16日判決について\n第２節　遺留分減殺請求\n　第１款　遺留分制度\n　　第１項　相続財産の処分\n　　第２項　遺留分制度の類型\n　第２款　遺留分減殺請求の意義と効果\n　第３款　遺留分減殺請求の構成\n　　第１項　総説\n　　第２項　形成権＝物権的効力説\n　　第３項　形成権＝債権的効力説\n　　第４項　請求権説\n　　第５項　私見\n第３節　遺留分減殺請求と価額弁償制度\n第４節　遺留分減殺請求と課税\n　第１款　総説\n　第２款　遺留分減殺請求権行使時の課税\n　第３款　現物返還・価額弁償時の課税\n第５節　法人に対する遺留分減殺請求と課税\n　第１款　法人に対する遺留分減殺請求に関する課税問題についての判例\n　　　　　（最高裁平成４年11月16日判決）\n　第２款　みなし譲渡課税\n　第３款　遺留分減殺請求に対して現物返還を行った場合の課税\n　第４款　遺留分減殺請求に対して価額弁償を行った場合の課税\nむすびにかえて","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学法学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00099344","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-3782","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","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":"稲井, 嘉人","creatorNameLang":"ja"},{"creatorName":"INAI, Yoshito","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5188","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-30"}],"displaytype":"detail","filename":"SLR_43_2_409.pdf","filesize":[{"value":"384.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"SLR_43_2_409.pdf","url":"https://ksu.repo.nii.ac.jp/record/1923/files/SLR_43_2_409.pdf"},"version_id":"c0714f2b-052b-479c-9f74-e0a53161e9b4"}]},"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":"遺留分減殺請求の法的性質と課税問題について : 「みなし譲渡」と「価額弁償金」についての課税を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"遺留分減殺請求の法的性質と課税問題について : 「みなし譲渡」と「価額弁償金」についての課税を中心に","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"3","path":["140"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"1923","relation_version_is_last":true,"title":["遺留分減殺請求の法的性質と課税問題について : 「みなし譲渡」と「価額弁償金」についての課税を中心に"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-10-31T00:41:16.584249+00:00"}