{"created":"2023-04-20T02:51:57.624789+00:00","id":2000891,"links":{},"metadata":{"_buckets":{"deposit":"c0b96c40-a237-445b-9db6-a95b76681c9a"},"_deposit":{"id":"2000891","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2000891"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:02000891","sets":["163:164:1432:1681958765706","453:456"]},"author_link":[],"item_1627361970403":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"14","bibliographicPageStart":"1","bibliographicVolumeNumber":"114","bibliographic_titles":[{"bibliographic_title":"新潟大学経済論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Journal of Economics Niigata University","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"みなし譲渡所得課税(所法59①，所令169)における時価の評価額が争われたいわゆるタキゲン事件に係る令和2年3月24日最高裁判所第三小法廷(上告審)破棄差戻判決とそれを受けた令和3年5月20日東京高等裁判所差戻控訴審判決では，一定の取引相場のない株式を譲渡した個人の側の支配力にのみ着目して原則的方法である類似業種比準方式による時価評価額による課税処分が適法と判断され，また，その株式を取得した法人側の譲受価額(配当還元方式により算定)はそのまま時価として容認される結果となった。このように，譲渡人側の支配力にのみ着目した時価の評価額が妥当とされたことや取引当事者間において整合性のない課税が容認されたことは，取引相場のない株式の取引を巡る様々な経済活動に少なからず影響を与え，課税実務に大きな混乱をもたらすことになると考えられる。本稿では，タキゲン事件の上記判決に対する大淵博義氏の批判的見解を主に参考にしながら，財産評価基本通達が適用されない「純然たる第三者」との間の取引の意義に着目して考察を行い，一定の公益活動を行うことを目的に設立した一般社団法人に対して多数株主である個人が少数株式を基金として拠出(有償譲渡)した場合の事例を想定して，客観的交換価値である時価の評価の在り方について論じた。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学経済学会","subitem_publisher_language":"ja"},{"subitem_publisher":"The Society of Economics Niigata University","subitem_publisher_language":"en"}]},"item_7_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00183269","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-1569","subitem_source_identifier_type":"PISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"藤巻, 一男","creatorNameLang":"ja"},{"creatorName":"Fujimaki, Kazuo","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-04-20"}],"displaytype":"detail","filename":"114_1-14.pdf","filesize":[{"value":"0.98MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://niigata-u.repo.nii.ac.jp/record/2000891/files/114_1-14.pdf"},"version_id":"68c60a84-35ec-4d99-8d23-a631c278eb98"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"みなし譲渡","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"取引相場のない株式","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財産評価基本通達","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"時価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"客観的交換価値","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"配当還元方式","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"類似業種比準方式","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"純然たる第三者","subitem_subject_language":"ja","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":"みなし譲渡所得課税における取引相場のない株式の時価の問題点 : 「純然たる第三者」との間の取引の意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"みなし譲渡所得課税における取引相場のない株式の時価の問題点 : 「純然たる第三者」との間の取引の意義","subitem_title_language":"ja"},{"subitem_title":"Problems of Market Value of Stocks Without Quotes in Deemed Capital Gains Taxation : The Meaning of the Transaction Between \"Pure Third Parties\"","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","1681958765706"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-04-20"},"publish_date":"2023-04-20","publish_status":"0","recid":"2000891","relation_version_is_last":true,"title":["みなし譲渡所得課税における取引相場のない株式の時価の問題点 : 「純然たる第三者」との間の取引の意義"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-04-20T02:52:02.223352+00:00"}