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租税債権の執行における法人格否認の法理の適用について : いわゆる「近畿エキスプレス事件」に素材を求めて
https://aulib.repo.nii.ac.jp/records/478
https://aulib.repo.nii.ac.jp/records/4784fed6fdd-0d23-47ce-b1fa-8715219c8e20
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004246070.pdf (1.1 MB)
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| Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2017-01-27 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 租税債権の執行における法人格否認の法理の適用について : いわゆる「近畿エキスプレス事件」に素材を求めて | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | About the Application of Disregard of the Corporate Fiction in the Execution of the Tax Obligation | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| 著者 |
金山, 剛
× 金山, 剛
× Kanayama, Go
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| 記事種別(日) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | 論文 | |||||||||||
| 記事種別(英) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | Article | |||||||||||
| 抄録(英) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | The Supreme Court of our country adopts the "disregard of the corporate fiction" beyond the frame of the law interpretation on February 27th, 1969. The precedents which applied this principle are accumulated and they have been the approximately fixed concept not only the commercial law but also the other law areas recently. Kobe District Court applied the "disregard of the corporate fiction" to the tax law area on February 21, 1996 (so-called "Kinki Express case"). On the other hand, it is just going to divide the argument (adequate or inadequate) from the viewpoint of the legal stability and prediction possibility under" no taxation without representation" that applying this principle easily, without being based on the statutory justification in the tax law area. In this paper, I would like to investigate also including the significance about the "disregard of the corporate fiction" applied in the execution of a tax obligation to "Kinki Express case." | |||||||||||
| 言語 | en | |||||||||||
| 書誌情報 |
ja : 旭川大学紀要 en : The journal of the Asahikawa University 号 56, p. 63-77, 発行日 2003-12-31 |
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| ISSN | ||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||
| 収録物識別子 | 02863863 | |||||||||||
| 雑誌書誌ID | ||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AN00010679 | |||||||||||
