{"created":"2023-06-26T10:46:20.201725+00:00","id":250,"links":{},"metadata":{"_buckets":{"deposit":"0bb376d6-0bb8-4117-b42a-31c28d77393d"},"_deposit":{"created_by":11,"id":"250","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"250"},"status":"published"},"_oai":{"id":"oai:sgul.repo.nii.ac.jp:00000250","sets":["26:32"]},"author_link":["302"],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"6","bibliographicPageEnd":"29","bibliographicPageStart":"19","bibliographic_titles":[{"bibliographic_title":"札幌学院大学経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Sapporo Gakuin University Review of Business Administration","bibliographic_titleLang":"en"}]}]},"item_4_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では明治期から1950年までの非営利法人税制について，その発展の経緯を追い，わが国の非営利法人税制の起源を検討した。非営利法人に対する課税上の措置の始まりは地租におけるものであり，非営利法人に対する法人課税上の措置は1899年の改正所得税法までさかのぼることができる。1950年改正法人税法では，すべての内国法人の所得について法人税を課した上で，公益法人等の所得のうち収益事業以外の所得については法人税を課さないという構成になる。それまでの法人税法では，公共団体，神社等，および公益法人は非課税であった。ここに1950年の税制改正前後の法人税における課税方法の断絶がある。1950年の税制改正以前から継承したものとしては，特別法により一部の法人で行われていた収益事業課税，および旧営業税における課税業種の範囲とその提示方法が挙げられる。この検討が現税制へ示唆するものは，シャウプ勧告が提言した内容の再検討の必要性である。勧告で提言された個別審査方式での免税制は，1950年当時の混乱した社会・経済の状況では導入するべくもなかったが，現代では検討の余地が十分にある。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_4_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Bulletin","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_4_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_4_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"札幌学院大学総合研究所","subitem_publisher_language":"ja"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1884-1589","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAlternatives":[{"creatorAlternative":"ISHIZAKA, Shinichiro","creatorAlternativeLang":"en"}],"creatorNames":[{"creatorName":"石坂, 信一郎","creatorNameLang":"ja"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-07"}],"displaytype":"detail","filename":"KER-6-019.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KER-6-019.pdf","url":"https://sgul.repo.nii.ac.jp/record/250/files/KER-6-019.pdf"},"version_id":"2b1db904-32e1-4ae3-bc01-eeed28063465"}]},"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":"わが国における非営利法人税制の起源","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国における非営利法人税制の起源","subitem_title_language":"ja"},{"subitem_title":"The Origin for Tax System of Nonprofit Organization in Japan","subitem_title_language":"en"}]},"item_type_id":"4","owner":"11","path":["32"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2014-06-10"},"publish_date":"2014-06-10","publish_status":"0","recid":"250","relation_version_is_last":true,"title":["わが国における非営利法人税制の起源"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-10-13T07:53:56.572678+00:00"}