{"created":"2023-06-19T12:16:02.479333+00:00","id":225,"links":{},"metadata":{"_buckets":{"deposit":"01ff5e3e-c378-4505-aa12-a5557d7db9b8"},"_deposit":{"created_by":24,"id":"225","owners":[24],"pid":{"revision_id":0,"type":"depid","value":"225"},"status":"published"},"_oai":{"id":"oai:hachinohe-hachitan.repo.nii.ac.jp:00000225","sets":["248:281"]},"author_link":["217"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"50","bibliographicPageEnd":"43","bibliographicPageStart":"31","bibliographic_titles":[{"bibliographic_title":"八戸学院大学紀要"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"税金は国家に納めるものである。我々国民は憲法によって納税の義務を課されている。とはいえ、税金というと消極的、否定的なイメージであり、また権力によって強制されるものであるといえる。\n　そもそもなぜ税金を納めるのか、それは「租税を論じることは、一面で、国家を論じることに他ならない。」 というように、国家を考えないと、税という概念を考えらない。国家が生きていけないということは、国家以前に有するものとされる人々の権利や自由を維持することが難しくなってしまう。前国家的権利である権利や自由を保持するために人々は国家という社会を維持する必要があるといえよう。それゆえ、国家の構成員たる国民に対して義務が課されると考えられる。","subitem_description_type":"Other"}]},"item_10002_select_24":{"attribute_name":"論文種別","attribute_value_mlt":[{"subitem_select_item":"論文"}]},"item_10002_select_25":{"attribute_name":"学部学科","attribute_value_mlt":[{"subitem_select_item":"ビジネス学部ビジネス学科"}]},"item_10002_select_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_select_item":"八戸学院大学"}]},"item_10002_select_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_select_item":"2187-8102"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"杉山, 幸一"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-03-31"}],"displaytype":"simple","filename":"03-憲法と納税の義務に関する一考察.pdf","filesize":[{"value":"906.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"PDF(本文)","url":"https://hachinohe-hachitan.repo.nii.ac.jp/record/225/files/03-憲法と納税の義務に関する一考察.pdf"},"version_id":"822b3126-8d69-4bda-9732-5dd103bd5a59"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"憲法","subitem_subject_scheme":"Other"},{"subitem_subject":"税","subitem_subject_scheme":"Other"},{"subitem_subject":"国家","subitem_subject_scheme":"Other"},{"subitem_subject":"Constitution","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"State","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Nation","subitem_subject_language":"en","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":"憲法と納税の義務に関する一考察 ──憲法，国家，税の関係──","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"憲法と納税の義務に関する一考察 ──憲法，国家，税の関係──"},{"subitem_title":"Constitution and tax liability","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"24","path":["281"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-03-31"},"publish_date":"2015-03-31","publish_status":"0","recid":"225","relation_version_is_last":true,"title":["憲法と納税の義務に関する一考察 ──憲法，国家，税の関係──"],"weko_creator_id":"24","weko_shared_id":-1},"updated":"2023-06-19T12:41:06.001568+00:00"}