世界の税金裁判 : Japan/Germany/Austria/France/Italy/England/Sweden/Australia/Canada/USA/Thailand/Korea
Bibliographic record
Abstract
日本の税務争訟—租税法律主義を現実化するための課題 ドイツにおける税務訴訟の現実とその背景—なぜドイツではかくも税務争訟が多いのか？ オーストリアにおける権利救済制度—前近代的な構造を残しているオーストリアの租税救済制度 フランスにおける租税救済制度—徹底した行政秘密主義と不服申立て前置主義 イタリアにおける税務争訟と納税者の権利 イギリス（イングランド・ウェールズ）における租税救済制度 スウェーデンの税務争訟制度 オーストラリアにおける納税者救済制度 カナダにおける租税救済制度—官・民感覚が希薄なカナダの税務争訟制度 アメリカにおける税務訴訟 タイにおける租税救済制度 韓国における租税救済制度
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.003 | 0.009 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.004 | 0.003 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.018 | 0.003 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".