{"created":"2023-05-15T14:46:52.182072+00:00","id":10544,"links":{},"metadata":{"_buckets":{"deposit":"b9755395-912e-4230-85cc-5e892b2d4a7d"},"_deposit":{"created_by":11,"id":"10544","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10544"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010544","sets":["14:226:1037"]},"author_link":["21722"],"control_number":"10544","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-09-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"196","bibliographicPageStart":"193","bibliographicVolumeNumber":"15","bibliographic_titles":[{"bibliographic_title":"京都産業大学総合学術研究所所報"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究は，税に係る争訟制度の見直し等の経済社会の変化に伴い生じる，地方税の新たな法的課題を考察することである。考察の結果，①地方税法の解釈や地方税の制度を検討する上で，行政不服審査会の答申が一定の意義を有すること，②地域の特性を踏まえた，法定外税といった新たな税の創設や徴収制度に係る議論が必要であることが明らかにされた。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学総合学術研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11879037","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-8465","subitem_source_identifier_type":"PISSN"}]},"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":"野一色, 直人","creatorNameLang":"ja"},{"creatorName":"ノイシキ, ナオト","creatorNameLang":"ja-Kana"},{"creatorName":"NOISHIKI, Naoto","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":"2020-10-27"}],"displaytype":"detail","filename":"KSUSGKS_15_193.pdf","filesize":[{"value":"553.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KSUSGKS_15_193.pdf","url":"https://ksu.repo.nii.ac.jp/record/10544/files/KSUSGKS_15_193.pdf"},"version_id":"9069e6e2-2ab6-4f09-8c39-8f05ebc3c362"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"争訟制度","subitem_subject_scheme":"Other"},{"subitem_subject":"地方税法","subitem_subject_scheme":"Other"},{"subitem_subject":"行政不服審査会答申","subitem_subject_scheme":"Other"},{"subitem_subject":"法定外税","subitem_subject_scheme":"Other"},{"subitem_subject":"徴収制度","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Disputes","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Local Tax Law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Report of Administrative Complaint Review Board","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Other taxes not prescribed in the Local Tax Law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Collection System","subitem_subject_language":"en","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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"「経済社会の変化により生じた新たな地方税の法的課題に関する現代的考察」研究経過報告書","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「経済社会の変化により生じた新たな地方税の法的課題に関する現代的考察」研究経過報告書","subitem_title_language":"ja"},{"subitem_title":"A Report on “Explore the issues of local government taxation in economic and social change”","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1037"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-10-27"},"publish_date":"2020-10-27","publish_status":"0","recid":"10544","relation_version_is_last":true,"title":["「経済社会の変化により生じた新たな地方税の法的課題に関する現代的考察」研究経過報告書"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-08-31T01:35:46.111747+00:00"}