{"created":"2023-07-25T10:29:06.084284+00:00","id":341,"links":{},"metadata":{"_buckets":{"deposit":"7d507166-6927-45d4-9a81-03d1ef857ab7"},"_deposit":{"created_by":1,"id":"341","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"341"},"status":"published"},"_oai":{"id":"oai:hue.repo.nii.ac.jp:00000341","sets":["46:91:107:108"]},"author_link":["872","871"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"68","bibliographicPageStart":"45","bibliographicVolumeNumber":"41","bibliographic_titles":[{"bibliographic_title":"広島経済大学研究論集"},{"bibliographic_title":"HUE Journal of Humanities, Social and Natural Science","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究の目的は，2018年の民法（相続編）の改正内容について，相続実務の視点から考察し，相続法の改正が相続税法との関連において，どのような影響があるのかを検討したものである。第一に，戦後の「配偶者保護」に向けた法改正の動向を整理する。第二に，相続法の改正は，どのような経緯で行われたのか，その流れを概観する。その上で，配偶者の長期居住権の創設や預貯金の仮払い制度の創設，自筆証書遺言の方式緩和など、次の8つの改正項目を個別に検討する。|1|配偶者の長期居住権の創設|2|配偶者の短期居住権の創設|3|高齢配偶者の生活の安定確保|4|預貯金の仮払い制度の創設|5|自筆証書遺言の方式緩和|6|自筆証書遺言の保管制度の創設|7|遺留分制度に関する見直し|8|特別寄与料制度の創設","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"1．はじめに 1．1相続法の基本理念 1．2問題意識 1．3研究方法 \n2．相続法改正の背景 2．1最高裁判所の2013（平成25）年9月4日決定 2．2戦後の「配偶者保護」に向けた法改正の動向 2．3金融機関からの要請 \n3．相続法改正の経緯と主な改正内容 3．1相続法改正の経緯 3．2相続法改正の主な内容 3．3改正された相続法の施行期日 \n4．相続法の改正内容についての考察 4．1配偶者居住権（長期）の創設 4．1．1配偶者長期居住権が認められる要件 4．1．2「配偶者長期居住権」が創設された理由 4．1．3配偶者長期居住権の効果 4．1．4相続実務上の問題 4．2相続法改正と相続税法との関係 4．2．1小規模宅地等の特例 4．2．2二次相続の問題 4．2．3相続のシミュレーション 4．3配偶者居住権（短期）の創設 4．4「持ち戻し免除」の意思表示があったとする推定規定 4．5遺産分割前の預貯金を仮払いする制度 4．5．1家事事件手続法の保全処分の要件を緩和する方策 4．5．2家庭裁判所の判断を経ないで預貯金の払戻しを認める方策 4．6自筆証書遺言の方式緩和 4．7自筆証書遺言の保管制度の新設 4．7．1法務局への遺言書の保管申請 4．7．2法務局での遺言書保管と情報管理 4．7．3遺言者による遺言書の閲覧と撤回 4．7．4相続発生後の保管有無の照会と証明書の請求 4．8遺留分減殺請求権の法的性質の変更 4．9相続人以外の者の特別寄与料制度の創設 \n5．おわりに","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18996/kenkyu2019410404","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島経済大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00408380","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-1444","subitem_source_identifier_type":"ISSN"}]},"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":"餅川, 正雄"},{"creatorName":"モチカワ, マサオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Mochikawa, Masao","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":"2023-02-24"}],"displaytype":"detail","filename":"kenkyu2019410404.pdf","filesize":[{"value":"1.1 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paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"相続法改正と相続税法の交錯に関する研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"相続法改正と相続税法の交錯に関する研究"},{"subitem_title":"Interlacing Issue of the Revision of Inheritance Law with Inheritance Tax Law","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["108"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-24"},"publish_date":"2023-02-24","publish_status":"0","recid":"341","relation_version_is_last":true,"title":["相続法改正と相続税法の交錯に関する研究"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T11:17:26.975578+00:00"}