@article{oai:niigata-u.repo.nii.ac.jp:02001209,
 author = {佐藤, 永一郎 and Satou, Eiichirou},
 journal = {現代社会文化研究, THE JOURNAL OF THE STUDY OF MODERN SOCIETY AND CULTURE},
 month = {Feb},
 note = {This article discusses the nature of capital gains taxation. The question of how capital gains should be taxed continues to be debated. In Japan as well, there is a need to reconsider the nature of capital gains taxation. In considering the nature of capital gains taxation, this article will focus on the Quinn v. State, No. 100769-8 (Wash. Mar. 24, 2023) regarding capital gains tax in Washington State, USA. The Quinn held that capital gains tax is an excise tax because it is levied on the sale or exchange of capital assets. After outlining the limitations on asset taxation under the Washington state tax system and providing an overview of the Washington state capital gains tax, this article will introduce the part of the Quinn that determined that the capital gains tax was an excise tax. Then, implications for Japanese law will be briefly discussed.},
 pages = {19--36},
 title = {キャピタルゲイン課税の性質に関する一考察 : 米国ワシントン州キャピタルゲイン税に関するワシントン州最高裁判決を契機として},
 volume = {78},
 year = {2024}
}