{"created":"2024-02-21T01:47:02.776492+00:00","id":2001209,"links":{},"metadata":{"_buckets":{"deposit":"13b5bea5-b74c-4027-ac4b-9dba40d5d655"},"_deposit":{"created_by":4,"id":"2001209","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"2001209"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:02001209","sets":["428:429:770:1708479548914","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":"2024-02","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"36","bibliographicPageStart":"19","bibliographicVolumeNumber":"78","bibliographic_titles":[{"bibliographic_title":"現代社会文化研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"THE JOURNAL OF THE STUDY OF MODERN SOCIETY AND CULTURE","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学大学院現代社会文化研究科","subitem_publisher_language":"ja"},{"subitem_publisher":"Graduate School of Modern Society and Culture, 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":"AN1046766X","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1345-8485","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":"佐藤, 永一郎","creatorNameLang":"ja"},{"creatorName":"Satou, Eiichirou","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":"2024-02-21"}],"displaytype":"detail","filename":"78_19-36.pdf","filesize":[{"value":"581KB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://niigata-u.repo.nii.ac.jp/record/2001209/files/78_19-36.pdf"},"version_id":"377627f6-6405-4e35-9b99-ce6cd7c20548"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ワシントン州","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"キャピタルゲイン税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資産課税","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":"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","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_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","subitem_title_language":"ja"},{"subitem_title":"A Study on the Nature of Capital Gains Taxation : In the Wake of Quinn v. State, No. 100769-8 (Wash. Mar. 24, 2023) Regarding Capital Gains Tax in Washington State, USA","subitem_title_language":"en"}]},"item_type_id":"7","owner":"4","path":["456","1708479548914"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-02-21"},"publish_date":"2024-02-21","publish_status":"0","recid":"2001209","relation_version_is_last":true,"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"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2024-02-21T01:47:07.436397+00:00"}