[{"onix":{"RecordReference":"9784326404285","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784326404285"},"DescriptiveDetail":{"ProductComposition":"00","ProductForm":"BA","ProductFormDetail":"B108","TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","TitleText":{"collationkey":"ノウゼイシャノケンリ : リロンジツムモデル","content":"納税者の権利 : 理論・実務・モデル"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":["A01"],"PersonName":{"collationkey":"ダンカンベントレー","content":"ダンカン・ベントレー"}},{"SequenceNumber":"2","ContributorRole":["B20"],"PersonName":{"collationkey":"ナカムラ　ヨシアキ","content":"中村　芳昭"}}],"Language":[{"LanguageRole":"01","LanguageCode":"jpn","CountryCode":"JP"}],"Extent":[{"ExtentType":"11","ExtentValue":"480","ExtentUnit":"03"}],"Subject":[{"MainSubject":"","SubjectSchemeIdentifier":"78","SubjectCode":"3032"}],"Audience":[{"AudienceCodeType":"22","AudienceCodeValue":"00"}]},"CollateralDetail":{"TextContent":[{"TextType":"02","ContentAudience":"00","Text":"各国の納税者権利保障法の理論・立法を詳細に検討、それに基づくモデルを提唱する。わが国の権利保障の制度化に大いに示唆を与える。"},{"TextType":"03","ContentAudience":"00","Text":"各国の納税者権利保障法の理論・立法を詳細に検討、それに基づくモデルを提唱する。わが国の権利保障の制度化に大いに示唆を与える。各国の納税者権利保障法の理論・立法を詳細に検討、それに基づくモデル（憲章）を提唱する。国際的に共通しうる理論とそれに基づくモデルを提示する本書は、権利保障の制度化すら出来るに至っていない日本での権利保障法実現の共通土台をつくり目指すうえで大きな意義を有する。 【原著】Duncan Bentley, Taxpayers Rights: Theory Origin and Implementation (Kluwer Law International, 2007）"},{"TextType":"04","ContentAudience":"00","Text":"日本語版への序文\n序　文\nはしがき\n第1章　序　論\n第2章　「権利モデル」の根拠\n第3章　原則と解釈\n第4章　納税者の権利の文脈と分類\n第5章　権利の強制\n第6章　第1次的な法的権利の分析\n第7章　税務行政と行政上の憲章\n第8章　第2次的な立法上の権利および行政上の権利の分析\n第9章　納税者の権利モデル\n第10章　結　論\n訳者あとがき\n参考文献一覧"}]},"PublishingDetail":{"Imprint":{"ImprintName":"勁草書房"},"Publisher":{"PublishingRole":"01","PublisherIdentifier":[{"PublisherIDType":"19","IDValue":"326"}],"PublisherName":""},"PublishingDate":[{"PublishingDateRole":"01","Date":"20231016"}]},"ProductSupply":{"MarketPublishingDetail":{"MarketPublishingStatus":"00","MarketPublishingStatusNote":"1;"},"SupplyDetail":{"ProductAvailability":"99","Price":[{"PriceType":"01","PriceAmount":"8000","CurrencyCode":"JPY"}]}}},"hanmoto":{"datemodified":"2023-09-29 00:00:00","datecreated":"2023-09-18 00:00:00","hankeidokuji":"A5"},"summary":{"isbn":"9784326404285","title":"納税者の権利 : 理論・実務・モデル","volume":"","series":"","publisher":"勁草書房","pubdate":"20231016","cover":"","author":"ダンカン・ベントレー／著 中村芳昭／監修"}}]