{"created":"2023-07-25T09:04:13.030118+00:00","id":2021,"links":{},"metadata":{"_buckets":{"deposit":"6ab281fa-756e-4855-9ce1-517b374242a4"},"_deposit":{"created_by":3,"id":"2021","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2021"},"status":"published"},"_oai":{"id":"oai:toyama.repo.nii.ac.jp:00002021","sets":["208:211:251:386"]},"author_link":["5246"],"item_3_alternative_title_19":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Einkommensbesteuerung und Entschädigungszahlungen an die Opfer der Atom-Katastrophe in Fukushima I"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-11","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"228","bibliographicPageStart":"187","bibliographicVolumeNumber":"60","bibliographic_titles":[{"bibliographic_title":"富山大学紀要．富大経済論集"}]}]},"item_3_description_15":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"福島第１原子力発電所事故に関して，東京電力株式会社から「原子力損害の賠償に関する法律」に基づき，被害者（被災者）に支払われる損害賠償金は，現行の所得税法（法人税法）上，特例的なものもあるが，基本的に，震災以前の法の規定通り，通常の損害賠償金と同様に課税対象となるか否かの判断がなされている。しかしながら，原発事故によって避難を余儀なくされた人達は，元の住所にいつ戻れるのかわからぬまま，際限のない避難生活を続けており，帰宅困難とされる地域も生じている。また，目に見えぬ放射能汚染という，従来の交通事故等の被害とは異なり，その被害は甚大であり，生業を失い，コミュニティ（地域社会）は崩壊し，また事故の収束がいつになるのか，誰にもわからない状況下である。そのような状況下において，原発事故に際し個人に対して支払われた損害賠償金に対する課税（国税）のあり方が妥当か否かという問題に絞って本稿では論じていきたい。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ(DSpace)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_6":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"富山大学紀要．富大経済論集，第60巻第2号，2014.11，pp.187-228","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"5246","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1000070345552","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/1000070345552"},{"nameIdentifier":"70345552","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/nrid/1000070345552"}],"names":[{"name":"Ito, Yoshinori"}]}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15099/00002015","subitem_identifier_reg_type":"JaLC"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"富山大学経済学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00408391","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02863642","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"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":"伊藤, 嘉規"}],"nameIdentifiers":[{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-15"}],"displaytype":"detail","filename":"60-2_01-03_Page187to228_Ito.pdf","filesize":[{"value":"712.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"60-2_01-03_Page187to228_Ito.pdf","url":"https://toyama.repo.nii.ac.jp/record/2021/files/60-2_01-03_Page187to228_Ito.pdf"},"version_id":"ce8ef2c7-7321-4297-b436-f2dd66b46fe1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"原発事故","subitem_subject_scheme":"Other"},{"subitem_subject":"損害賠償金","subitem_subject_scheme":"Other"},{"subitem_subject":"所得課税","subitem_subject_scheme":"Other"}]},"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":"「原発事故賠償金」と所得課税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「原発事故賠償金」と所得課税"}]},"item_type_id":"3","owner":"3","path":["386"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-12-03"},"publish_date":"2014-12-03","publish_status":"0","recid":"2021","relation_version_is_last":true,"title":["「原発事故賠償金」と所得課税"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-25T13:42:10.590484+00:00"}