{"id":"W579123392","doi":"","title":"欧米諸国における主要租税判例の紹介(第93回)包括的租税回避否認規定の適用が認められた事例--Mathew(Kaulius)対Canada事案[]","year":2010,"lang":"ja","type":"article","venue":"月刊税務事例","topic":"Military Technology and Strategies","field":"Engineering","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Geography","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007673366,0.0003002503,0.0001523012,0.0008040396,0.002535927,0.002353386,0.0003802404,0.0009321883,0.01294294],"category_scores_gemma":[0.001776614,0.0002001365,0.000224651,0.000633123,0.003678332,0.001177058,0.0005297703,0.001112211,0.003270614],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003539589,"about_ca_system_score_gemma":0.004199294,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04474333,"about_ca_topic_score_gemma":0.0458123,"domain_scores_codex":[0.9994345,0.0000612301,0.00002668282,0.00008180118,0.0003193953,0.00007626854],"domain_scores_gemma":[0.9991251,0.0001856786,0.00007323332,0.00005491485,0.0004807311,0.00008038736],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001554604,0.000103305,0.004926963,0.0002116997,0.00004321935,0.0009726557,0.008015901,0.0007193803,0.01334503,0.7453989,0.04292821,0.1831792],"study_design_scores_gemma":[0.00003240716,0.000128339,0.01523898,0.0001918764,0.00008029866,0.001448524,0.005215431,0.0008934722,0.02748476,0.1427924,0.8064041,0.00008953171],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1012274,0.005075932,0.01226673,0.009039332,0.001203498,0.0001301182,0.0002524568,0.000142259,0.8706623],"genre_scores_gemma":[0.7043043,0.004492003,0.01235098,0.002120058,0.0004454749,0.00008910425,0.0002457193,0.00005645249,0.2758959],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9552567,"threshold_uncertainty_score":0.08896577,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005285511910626518,"score_gpt":0.1907053095479471,"score_spread":0.1854197976373206,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}