{"created":"2024-04-08T06:39:29.558472+00:00","id":2000113,"links":{},"metadata":{"_buckets":{"deposit":"0aa537af-7a32-48d1-a741-23078785bea9"},"_deposit":{"created_by":10,"id":"2000113","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000113"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:02000113","sets":["2:23:24:1712556349143"]},"author_link":["768"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"125","bibliographicPageEnd":"44","bibliographicPageStart":"23","bibliographic_titles":[{"bibliographic_title":"拓殖大学経営経理研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"Takushoku University research in management and accounting","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"集合住宅に係る相続税の財産評価方法は，現状，戸建住宅の評価方法に準ずる形で，土地の評価額に建物の評価額を加算する方法，すなわち，路線価をベースに評価した敷地部分（持分権で按分する）の価額と固定資産税評価額による建物部分の価額との和となっている。しかし，都市部のタワーマンションや中高層住宅の場合，当該評価方法による評価額が売買価額（市場価格）よりも相当程度低くなっている物件が相当数存在するのが現実である。そのため，当該価格差を利用した租税回避行為が問題となっており，最高裁令和4年4月19日判決・民集76巻4号411頁をはじめ争訟事案も出ているところである。このような動きを踏まえ，令和5年度税制改正大綱では，「相続税におけるマンションの評価方法については，相続税法の時価主義の下，市場価格との乖離の実態を踏まえ，適正化を検討する。」旨が指摘されており，集合住宅の相続税・贈与税に係る時価と評価額との乖離を是正するため，新たな評価方法を通達等により設定することは当然に求められる対応といえる。\nその場合，原則として，現行・改正通達のように，専有部分と敷地利用権とを別個の財産としてそれぞれ評価するのではなく，両者を一体のものとして評価する手法を用いた方が，集合住宅の法的実態に即しているといえる。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"拓殖大学経営経理研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13490281","subitem_source_identifier_type":"PISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"345.53","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"種別","attribute_value_mlt":[{"subitem_text_value":"論文 / Article"}]},"item_10002_version_type_20":{"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":"安部, 和彦","creatorNameLang":"ja"},{"creatorName":"アンベ, カズヒコ","creatorNameLang":"ja-Kana"},{"creatorName":"Ambe, Kazuhiko","creatorNameLang":"ja-Kana"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-04-08"}],"filename":"kk0125_03.pdf","filesize":[{"value":"896 KB"}],"format":"application/pdf","url":{"label":"不動産に係る相続税財産評価の方法に関する検討","url":"https://takushoku-u.repo.nii.ac.jp/record/2000113/files/kk0125_03.pdf"},"version_id":"4a79e692-563d-453b-b8d2-31e813da22f5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"相続税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財産評価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"不動産","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"集合住宅","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"通達","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":"不動産に係る相続税財産評価の方法に関する検討 ―集合住宅を題材に―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"不動産に係る相続税財産評価の方法に関する検討 ―集合住宅を題材に―","subitem_title_language":"ja"},{"subitem_title":"A study on property evaluation methods of inheritance tax related to real estate ; Focusing on apartment buildings","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1712556349143"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-08"},"publish_date":"2024-04-08","publish_status":"0","recid":"2000113","relation_version_is_last":true,"title":["不動産に係る相続税財産評価の方法に関する検討 ―集合住宅を題材に―"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-04-11T01:26:05.708496+00:00"}