{"created":"2022-01-28T04:38:48.108400+00:00","id":2007970,"links":{},"metadata":{"_buckets":{"deposit":"98853203-a7af-4700-b47e-c1754478901e"},"_deposit":{"id":"2007970","owner":"1","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2007970"},"status":"published"},"_oai":{"id":"oai:u-ryukyu.repo.nii.ac.jp:02007970","sets":["1642837622505:1642837818741:1642837848756","1642838403551:1642838405494"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_1551255647225":"区分所有者たる組合員が支払った管理費の対価性 : 消費税法上の考察を中心として","subitem_1551255648112":"ja"},{"subitem_1551255647225":"A Case Study Concerning the Meaning of “Consideration” in Consumption Tax Law","subitem_1551255648112":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"野口, 浩","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"東江, 祐磨","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"Noguchi, Hiroshi","creatorNameLang":"en"}]},{"creatorNames":[{"creatorName":"Agarie, Yuma","creatorNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"Access Rights","attribute_value_mlt":[{"subitem_1522299639480":"open access","subitem_1600958577026":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_1522299896455":"ja","subitem_1522300014469":"Other","subitem_1523261968819":"大阪地判平成24年9月26日"},{"subitem_1522299896455":"ja","subitem_1522300014469":"Other","subitem_1523261968819":"管理費の対価性"},{"subitem_1522299896455":"ja","subitem_1522300014469":"Other","subitem_1523261968819":"仕入税額控除"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"本稿は、建物の区分所有者たる組合員が管理組合に支払った共同管理費について、消費税法における対価性を認めることはできず、仕入税額控除を行うことができないとした判決に対する研究である。同判決における争点は次のとおりである争点1-消費税法において、資産の譲渡等と給付との間に、どの程度あるいはどのような対応関係があれば、対価性が認められるか。争点2-構成員と管理組合との取引を内部取引とすることは消費税法上妥当といえるか。本稿における争点1および2に対する研究により、区分所有者たる組合員が支払った管理費については、仕入税額控除が認められるという結論に達する。","subitem_description_type":"Other"},{"subitem_description":"紀要論文","subitem_description_type":"Other"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_1522300295150":"ja","subitem_1522300316516":"琉球大学法文学部"},{"subitem_1522300295150":"en","subitem_1522300316516":"Faculty of Law and Letters University of the Ryukyus"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_1551255818386":"jpn"}]},"item_1617186783814":{"attribute_name":"Identifier","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/20.500.12000/31577"}]},"item_1617186819068":{"attribute_name":"Identifier Registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24564/0002007970","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_1522646500366":"ISSN","subitem_1522646572813":"0557-580X"},{"subitem_1522646500366":"NCID","subitem_1522646572813":"AN00250468"}]},"item_1617186941041":{"attribute_name":"Source Title","attribute_value_mlt":[{"subitem_1522650068558":"ja","subitem_1522650091861":"琉球大学経済研究＝Ryukyu University Economic Review"}]},"item_1617187056579":{"attribute_name":"Bibliographic Information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"88","bibliographicPageEnd":"46","bibliographicPageStart":"39"}]},"item_1617258105262":{"attribute_name":"Resource Type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"Version Type","attribute_value_mlt":[{"subitem_1522305645492":"VoR","subitem_1600292170262":"http://purl.org/coar/version/c_970fb48d4fbd8a85"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"No88p039.pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://u-ryukyu.repo.nii.ac.jp/record/2007970/files/No88p039.pdf"},"version_id":"b57b02a2-9a47-4826-b97d-fb38c7b37801"}]},"item_title":"区分所有者たる組合員が支払った管理費の対価性 : 消費税法上の考察を中心として","item_type_id":"15","owner":"1","path":["1642837848756","1642838405494"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-08-20"},"publish_date":"2015-08-20","publish_status":"0","recid":"2007970","relation_version_is_last":true,"title":["区分所有者たる組合員が支払った管理費の対価性 : 消費税法上の考察を中心として"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2022-11-29T05:53:52.369335+00:00"}