{"created":"2023-06-20T14:05:35.870096+00:00","id":40619,"links":{},"metadata":{"_buckets":{"deposit":"f8282fb9-c299-450f-91c5-5c963316cc6b"},"_deposit":{"created_by":14,"id":"40619","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"40619"},"status":"published"},"_oai":{"id":"oai:soka.repo.nii.ac.jp:00040619","sets":["3813:6946:7884"]},"author_link":["93978","93979"],"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"42","bibliographicPageEnd":"63","bibliographicPageStart":"47","bibliographic_titles":[{"bibliographic_title":"創価大学大学院紀要"},{"bibliographic_title":"The bulletin of the Graduate School, Soka University","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"我が国の中小企業では、第一線を退いた経営者が後継者へ事業の引継ぎをする場合に、先代が会長職や監査役などに退きながらも、法人に引き続き在職しているといったケースがままある。こうしたケースは「分掌変更」と呼ばれ、法人が支払う役員退職給与に関しては、法基通9-2-32 によりその取扱いが定められている。\n　このような分掌変更に伴う役員退職給与の支給については、経営戦略としてだけでなく事業承継に関しても活用することができるため、中小企業にとっては利用価値のある取扱いということができるが、反面、その適用をめぐる課税庁との争いが多いのも事実であり、問題となっている。\n　そこで本稿では、法基通9-2-32 の適用に関する問題点を裁判例等から検討するとともに、通達に規定する「実質的に退職したと同様の事情」の判定基準及び今後の展望について考察した。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_3_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"創価大学大学院"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00133894","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03883035","subitem_source_identifier_type":"PISSN"}]},"item_3_text_18":{"attribute_name":"所属","attribute_value_mlt":[{"subitem_text_value":"法学研究科法律学専攻博士前期課程修了"}]},"item_3_version_type_13":{"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":"田中, 佑希","creatorNameLang":"ja"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Yuuki, Tanaka","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-05-17"}],"displaytype":"detail","filename":"daigakuinkiyou0_42_04.pdf","filesize":[{"value":"377.8 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"daigakuinkiyou0_42_04.pdf","url":"https://soka.repo.nii.ac.jp/record/40619/files/daigakuinkiyou0_42_04.pdf"},"version_id":"18b5f021-b166-4450-b5a2-8b51f51ea75d"}]},"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":"分掌変更に伴う役員退職給与に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"分掌変更に伴う役員退職給与に関する一考察","subitem_title_language":"ja"}]},"item_type_id":"3","owner":"14","path":["7884"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-05-17"},"publish_date":"2020-05-17","publish_status":"0","recid":"40619","relation_version_is_last":true,"title":["分掌変更に伴う役員退職給与に関する一考察"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-02-09T04:12:03.579266+00:00"}