{"created":"2023-05-15T14:42:36.668964+00:00","id":2949,"links":{},"metadata":{"_buckets":{"deposit":"ea1f3118-fd2c-40fd-8efc-b043e156f4f0"},"_deposit":{"created_by":3,"id":"2949","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2949"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00002949","sets":["14:226:228"]},"author_link":["7638"],"control_number":"2949","item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-07","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"74","bibliographicPageStart":"69","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"京都産業大学総合学術研究所所報"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"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。","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00009857279","subitem_description_type":"Other"}]},"item_2_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"研究活動報告","subitem_description_type":"Other"}]},"item_2_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Activity Reports","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11879037","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-8465","subitem_source_identifier_type":"PISSN"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"京都産業大学経済学部"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"八塩, 裕之","creatorNameLang":"ja"},{"creatorName":"YASHIO, Hiroyuki","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":"2018-01-28"}],"displaytype":"detail","filename":"KJ00009857279.pdf","filesize":[{"value":"331.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00009857279.pdf","url":"https://ksu.repo.nii.ac.jp/record/2949/files/KJ00009857279.pdf"},"version_id":"a8aa035e-92cd-47c3-9bb4-464318103493"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"年金課税","subitem_subject_scheme":"Other"},{"subitem_subject":"地方財政","subitem_subject_scheme":"Other"},{"subitem_subject":"個人住民税","subitem_subject_scheme":"Other"},{"subitem_subject":"高齢化","subitem_subject_scheme":"Other"},{"subitem_subject":"課税ベース","subitem_subject_scheme":"Other"},{"subitem_subject":"taxation on pension benefits","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"local public finance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"individual inhabitant tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"population aging","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"tax base","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":"年金課税に関する経済分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"年金課税に関する経済分析","subitem_title_language":"ja"},{"subitem_title":"Economic Analysis of Taxation on Pension Benefits","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["228"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-01-28"},"publish_date":"2018-01-28","publish_status":"0","recid":"2949","relation_version_is_last":true,"title":["年金課税に関する経済分析"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-09-04T05:34:31.191489+00:00"}