lexis.com 税法 2006.4改訂税法関連資料の検索方法論文 | 情報検索サポート | 一橋大学附属図書館

(1)

税法-Taxation-分野情報検索

LexisNexis at lexis.com

Table of Cont ent s

税関連情報へ _セ

税関連情報ソ _概要

ョ検索 Cit at ion

z 米国例 _{ョ検索}

z 米国制定法 _{ョ検索}

当者名検索 Part y nam e

z 米国例当 _者名検索

ワ検索 Search

z 米国例ワ _検索

z 他国例ワ _検索

z 米国制定法ワ _検索

z 租税条約検索

z 2 次資料検索

(2)

lexis.com へ

1. http://www.lexis.com へセしま

2. ID ワを入力しま

3. Remember My Sign On Information

ボを入

次回 ID ワ入力省力

ま

4. Sign On ボをしま

税法関連情報概要セ

税法関連へ セ：

“Search”機能 Legal 順

セ

Are of Law – By Topic > Taxation

LexisNexis 米国税関連例制定法規則 IRS 発行マ一次資料

加え Tax Analysts 専門や実務書収録いま

(3)

Taxation 概要

1) Multi Source Group

様々ソを一括検索ソを収録

例

- Federal Tax Cases, IRS Decisions., Regulations, Legislation and IRS Manual

2) Cases and Court Rules

税法関連米国例及び裁所規則米国

外英国例収録

例

- Tax Cases, Federal and State

3) Statutes & Legislative Materials 米国制定法法案

例

- US - Internal Revenue Code

Federal Tax Legislation, Congressional Reports, & Bills

4) Treaties & International Agreements 国多国間租税条約

例

- Tax Analysts Worldwide Tax Treaties Tax Treaties

5) Administrative Materials & Regulations

米国 IRS マ規則

例

- CFR - Federal Tax Regulations

- IRS Cumulative Bulletin, IRB, Letter Rulings, & Technical Advice Memos

6) Law Reviews & Journals

米国論文各種

7) Treatises & Analytical Materials

Tax Analysts, Matthew Bender, Practising Law

Institute 解説書次資料

例

- Tax Analysts Tax Notes Today - Tax Analysts Worldwide Tax Daily

8) General News & Information 税関連ュ

9) Legal Reference Materials 米国 Tax Attorney

10) Accounting Journals & Literature 会計関連各種

11) Public Records

米国各州納税情報固定資産税

Taxation を開く各情報ソ分野まま表示いま

マ横名を更細い情報セ

ま

分野

情報

(4)

例ョ 337 F.3d 1373 を検索

1. Get by Citation 入力ボ 337 f3d 1373 入力

2. Get ボを

検索例: ョ検索 – Get a Docum ent : Cit at ion -

文書ョわい場合ョ検索効率く文書を取出

ま

Get a Docum ent をしそ Cit at ion ボをしま

Cit at ion 3 英数字

構成ま

記入各間を入

くい

Cit at ion 意味

左順番

巻数出版物略称開始数

ま

337 f3d 1373 場合 Federal Reporter, Third Series, Vol.337, Page 1373

(5)

制定法や規則特定セョをョ検索

Internal Revenue Code セョ 112:

*Get a Document / Citation 機能を利用

1) Get a Document / Citation を選択 2) “Citation Format” を

3) ”internal Revenue code” 入力

4) “IRCODE” を

5) ボセョ番号を入力

“112”

ュ

制定法規則官報

United States Code Service 米国連邦制定法 Code of Federal Regulation 連邦規則集 Federal Register 官報

IRS関連

Dealing with IRS Service Centers IRS Action on Decision

IRS Announcement

IRS Chief Counsel Advice Memorandums IRS Criminal Tax Bulletin

IRS Employee Plans CPE Technical Topic Program 1999

IRS Exempt Organization CPE Technical Instruction Program - Continuing Professional Education IRS General Litigation Bulletin

IRS Notice

Tax Analysts Tax Notes Today

Tax Analysts Worldwide Tax Daily

TAX ANALYSTS I NTERNAL REVENUE CODE Copyright c Tax Analyst s - 2002 ( June) Release.

SUBTI TLE A - - I NCOME TAXES Chapt er 1 - - Norm al t axes and surt axes Subchapt er B - - Com put at ion of t axable incom e Part I I I - - I t em s specifically excluded from gross incom e

Sec. 112. Cer t ain com bat zone com pensat ion of m em bers of t he Arm ed Forces I RCODE Sec. 112

( a) Enlist ed personnel

Gross incom e does not include com pensat ion received for act ive serv ice as a m em ber below t he grade of com m issioned officer in t he Ar m ed Forces of t he Unit ed St at es for any m ont h dur ing any part of w hich such m em ber- -

( 1) served in a com bat zone, or

( 2) was hospit alized as a result of wounds, disease, or inj ury incurr ed while serv ing in a com bat zone; but t his paragraph shall not apply for any m ont h beginning m ore t han 2 years aft er t he dat e of t he t erm inat ion of com bat ant act iv it ies in such zone.

Wit h respect t o serv ice in t he com bat zone designat ed for purposes of t he Viet nam conflict , paragraph ( 2) shall not apply t o any m ont h aft er January 1978.

[ 以下省略]

(6)

国際貿易裁所け NSK Ltd 例

1. Get a Document/Party name を選択

2. Party nsk ltd 入力

3. Jurisdiction US Special Courts を

し右側ボ US Court of

International Trade を選択

4. Search を

検索例: 当時者名検索 – Get a Docum ent : Part y nam e -

米国び例当者名わい場合利用しま

(7)

米国例

連邦税関連例 IRC セョ 861 言及

1. ソ を選択: Area of Law - By Topic > Taxation > Cases and Court Rules > Federal > Federal Courts Tax Cases

2. 検索式例1： section 861

検索式例2： overview(antidumping)

他国米国外例

1. ソ を選択 1: Area of Law - By Topic > Taxation > Cases and Court Rules > International > South Africa Tax Cases

ソ を選択 2: Legal > Legal (excluding U.S.) > European Union > Case Law > CELEX European Union Cases

2. 検索式例： custom or tariff

検索例: ワ検索 – Search -

検索をソを選択しワ検索をしま

(8)

米国 IRS 通達行政資料

先物取引 future contract 所得税関 IRS 通達類

ソ : Area of Law - By Topic > Taxation > Administrative Materials & Regulations > Federal > Agency Decisions >

IRS Bulletins, Letter Rulings, and Memoranda Decisions

検索式：future contract and income tax!

Limited Partnership 合資組合関 Revenue Procedures 手続通達 :

IRS Cumulative Bulletin and Internal Revenue Bulletin

検索式：document (rev proc) AND limited partnership

注: Revenue Rulingsを指定場合検索式を document (rev rul) しま

Noticesを指定 検索式をdocument (notice) しま

ソ店内在庫税 floor stocks tax 関 Technical Memoranda

IRS Technical Memoranda

検索式：floor stocks tax AND gasoline

ョ所得関 Actions on Decision:

ソ : Area of Law > Taxation >

Administrative Materials & Regulations > Federal > Agency Decisions > IRS Actions on Decisions

検索式：stock option W/15 income

IRC規則セョ 1.861-8 関 Revenue Rulings:

IRS Cumulative Bulletin and Internal Revenue Bulletin

検索式：document (rev rul) AND section 1.861-8

米国制定法規則

Internal Revenue Code

ソ : Area of Law - By Topic > Taxation > Statutes & Legislative Materials >

Federal > US - Internal Revenue Code

CFR – 連邦規則税分野

ソ : Area of Law - By Topic > Taxation > Administrative Materials & Regulations > Federal > CFR - Federal Tax Regulations

(+)マをし階層をま

ボワを入力し検索

(9)

租税条約

他国間租税条約

1. ソ : Area of Law - By Topic > Taxation > Treaties & International Agreements >

Tax Analysts Worldwide Tax Treaties Combined Files

2. Worldwide Tax Treaties Table of Contents

をし国 Belgiumを選択

米国外税法

香港マ

諸国法収録いま

い "Legal-excluding US"

各国を選び "Legislation"を選択しま

マ 所得税法：

1. ソ : Legal (excluding U.S.) > Malaysia

> Legislation > Statutes of Malaysia TOC (English)

2. *”Go to the Table of Contents”をし

"Income Tax Act of 1967"を

UK 関税法：

1. ソ : Legal > Legal (excluding U.S.) > United Kingdom > Legislation & Regulations

> Statutes and Statutory Instruments of England and Wales

2. 検索式例：heading (custom or tariff)

(10)

2次資料

2002年5月27日付 Tax Notes International記

ソ : Area of Law - By Topic > Taxation > Treatises & Analytical Materials > International

> Tax Analysts >

Tax Analysts Tax Notes International 検索式: date is 5/27/2002

Tax Analysts 雑をま検索

雑をま検索

-Tax Analysts Exempt Organization Tax Review Magazine

- Tax Analysts Insurance Tax Review Magazine - Tax Analysts Letter Ruling Review Magazine - Tax Analysts State Tax Notes Magazine - Tax Analysts Tax Notes International Magazine

- Tax Analysts Tax Notes Weekly

ソ : Area of Law - By Topic > Taxation > Treatises & Analytical Materials > Federal > Tax Analysts >

Tax Analysts Tax Magazines, Combined 検索式: transfer pricing and date is 2002

ビュ記

The Tax Law Review Articles 米国

論文記ュ税関連記を

ま

ソ : Area of Law - By Topic > Taxation > Law Reviews & Journals >

Tax Law Review Articles

(11)

(参考米国連邦税法規則 い

連邦議会制定法

連邦議会制定法米国税制基本連邦税

根拠を示しま合衆国基本税法典 IRC

(Internal Revenue Code, 内国歳入法呼

そ他分野法六法全書型法集

United States Code Service 収録いま

<LexisNexis け関連 > - Federal Legal:

U.S.C.S. United States Code Service

⇒ Title 26 Internal revenue Code

- Are of Law by Topic : Taxation : Statues & Legisrative Materials :

- Tax Analysts Internal Revenue Code - USCS Internal Revenue Code

連邦行政立法･規則

記IRCを基本法し連邦税務実務

的側面を定諸規則やIRS 通達類

Regulation 連邦規則

IRS長官財務省 Department of Treasury) 承得制定 Regulation ま Federal

Register FR, 連邦官報 し

一般的し価値あ Code of

Federal Regulations(CFR, 連邦行政規則集再編

<LexisNexis け関連 > - Federal Legal:

- FR - Federal Register

- CFR - Code of Federal Regulations

- Are of Law by Topic : Taxation : Administrative Materials & Regulations：Frederal

- CFR - Federal Tax Regulations

- Treasury Regulations - Final, Temporary, and Proposed

IRS 通達

◆Revenue Rulings

IRS 個通達 IRC 行政解釈

◆Revenue Procedure

IRS 独自制定手続通達連邦税務

関行政手続を明示

<LexisNexis け関連 > Area of Law - By Topic > Taxation > Administrative Materials & Regulations > Federal > Agency Decisions >

- IRS Cumulative Bulletin and Internal Revenue Bulletin

Revenue Rulings, Revenue Procedure ま週刊 IRS Revenue Bulletin 発行 2年 Commulative Bulletin し再編成

そ他行政資料内部利用資料等

*IRS 書面内部資料

◆Private Letter Rulings

納税者個問合関 IRS書面回答

◆General Counsel Memorandums

財務省内 General Law Officer 内部

法問題問合対解答

◆Chief Counsel Advice

IRS内 Chief Law Officer IRS 対し行う法的

◆Field Service Memorandum

Office of Chief Counsel IRS 等対し

行わ個

◆IRS Service Center Advice

Office of Chief Counsel IRS Service Center 等対し行わ

◆IRS General Counsel Notice

Office of Chief Counsel IRS 対し

発布指指導書

◆IRS Action on Decisions

個税務関連決対し IRS 見解を示し

文書例従税務実務手続変更

(12)

lexis.com 税法 2006.4改訂 税法関連資料の検索方法 論文 | 情報検索サポート | 一橋大学附属図書館

税法-Taxation-分野 情報検索