@article{oai:ksu.repo.nii.ac.jp:00002949,
 author = {八塩, 裕之 and YASHIO, Hiroyuki},
 journal = {京都産業大学総合学術研究所所報},
 month = {Jul},
 note = {日本の所得税・個人住民税制度では公的年金給付に寛大な公的年金等控除が適用されるため，今後，高齢化が進み年金給付額が増加すると所得税・住民税の課税ベース侵食が起きると考えられる。本稿では，それが市区町村の個人住民税の課税ベースに及ぼす影響に主な焦点をあてて考察を行った。, In Japanese income tax system, generous income deduction is applied to pension benefits. Accordingly, as the graying of Japan’s population advances, overall pension benefits increases, which significantly erodes the tax bases of the personal income tax and the individual inhabitant tax. This paper shows the recent change of the individual inhabitant tax base of municipalities to consider the effect of population aging., 6, KJ00009857279, P, 研究活動報告, Activity Reports},
 pages = {69--74},
 title = {年金課税に関する経済分析},
 volume = {10},
 year = {2015}
}