{"created":"2023-05-15T15:32:00.991836+00:00","id":4776,"links":{},"metadata":{"_buckets":{"deposit":"37264f50-1a3c-483b-a66e-dbffda5abacc"},"_deposit":{"created_by":3,"id":"4776","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4776"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00004776","sets":[]},"author_link":["10427","10428"],"item_1_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-12","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"30","bibliographicPageStart":"1","bibliographicVolumeNumber":"627","bibliographic_titles":[{"bibliographic_title":"保険学雑誌"}]}]},"item_1_description_18":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"大成火災破綻(2001年)の原因は，ある再保険プールを介した海外再保険取引にあると言われている。この海外再保険取引は永年に亘るものであるが，大成火災が原告となった米国税務訴訟の判決(1995年)で当時の当該海外再保険取引の実態を窺うことができる。他方，破綻時の取引実態は，大成火災役員や当該再保険プールのマネジング・エージェントの関係者に対する損害賠償請求訴訟や仲裁の資料から窺うことができる。本稿は，両取引実態を分析したうえで比較することによって，米国税務訴訟判決時点において，既に大成火災破綻へと繋がる取引実態となっていたこと，したがって当該時点で破綻への途から外れることができた可能性があることを明らかにするものである。","subitem_description_type":"Abstract"}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"10428","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Yoshizawa, Takuya"}]}]},"item_1_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本保険学会"}]},"item_1_source_id_11":{"attribute_name":"書誌ID（NCID）","attribute_value_mlt":[{"subitem_source_identifier":"AN00228119","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_7":{"attribute_name":"ISSN / EISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-2939","subitem_source_identifier_type":"ISSN"}]},"item_1_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"329","subitem_subject_scheme":"NDC"},{"subitem_subject":"339","subitem_subject_scheme":"NDC"}]},"item_1_subject_17":{"attribute_name":"NIIサブジェクト","attribute_value_mlt":[{"subitem_subject":"法律・法律学","subitem_subject_scheme":"Other"}]},"item_1_version_type_15":{"attribute_name":"テキストバージョン","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":"吉澤, 卓哉"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-01-26"}],"displaytype":"detail","filename":"保険学雑誌627_1-30.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"保険学雑誌627_1-30.pdf","url":"https://barrel.repo.nii.ac.jp/record/4776/files/保険学雑誌627_1-30.pdf"},"version_id":"13c2e706-0ae5-4160-94a3-7336013fac07"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"大成火災","subitem_subject_scheme":"Other"},{"subitem_subject":"再保険","subitem_subject_scheme":"Other"},{"subitem_subject":"マネジング・エージェント","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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"大成火災破綻前史 -破綻への途から外れる機会はなかったのか-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"大成火災破綻前史 -破綻への途から外れる機会はなかったのか-"}]},"item_type_id":"1","owner":"3","path":["4"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-02-12"},"publish_date":"2015-02-12","publish_status":"0","recid":"4776","relation_version_is_last":true,"title":["大成火災破綻前史 -破綻への途から外れる機会はなかったのか-"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-20T08:00:11.728409+00:00"}