{"created":"2023-06-19T09:37:15.389282+00:00","id":4659,"links":{},"metadata":{"_buckets":{"deposit":"14c10eab-f43c-4837-97fc-0aeca5d88f0c"},"_deposit":{"created_by":3,"id":"4659","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4659"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004659","sets":["1:446:468:472"]},"author_link":["6289"],"control_number":"4659","item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"124","bibliographicPageStart":"117","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢","bibliographic_titleLang":"ja"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中野, 百々造","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"6289","nameIdentifierScheme":"WEKO"}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"我が国では,国及び地方団体を課税主体とする,数多くの税金があり,税金は,租税法をもって税制の一環として存在し,財政収入を賄うものと位置付けられているが,これらの税金のうちには,憲法の規定に反するもの並びに税金の賦課徴収の理念である租税原則に反するもの及び税務執行における徴税経済の見地からみると有用でないものが少なからず認められることから,本論では,現行税制について多面的に検討した上,廃止すべき税金,補正すべき税金を列挙した上,現行税制の改革案を論述するものである。論述の骨格を述べると,次のとおりである。I国税と地方税の一元化II財産税,個別消費税,流通税の廃止III単一所得税制度の採用 改革案による税制は,単一所得税制度となるものであって,経済取引に中立するものであり,また,地方税の各地方団体に対する税金配分額が妥当なものとなり,かつ,地方税の徴税経費が皆無となるものである。改革案による税制の下における租税収入額は,現行税制のそれと極端に増減するものではなく,平成17年度の国税,地方税の金額によって比較すると,おおむね同額であると見込まれるものである。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_2_relation_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"03854558","subitem_relation_type_select":"PISSN"}}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"研究ノート"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Note"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"千葉商科大学商経学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2008-03-01"}],"displaytype":"detail","filename":"KJ00005088591.pdf","filesize":[{"value":"649.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4659/files/KJ00005088591.pdf"},"version_id":"b09a1a77-6593-46f6-8743-084c411f1280"}]},"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":"税制理想的改革案","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税制理想的改革案","subitem_title_language":"ja"},{"subitem_title":"An Amendment Bill of Taxation","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["472"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-03-01"},"publish_date":"2008-03-01","publish_status":"0","recid":"4659","relation_version_is_last":true,"title":["税制理想的改革案"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-08-29T02:52:26.672445+00:00"}