{"created":"2023-05-15T12:21:56.795309+00:00","id":12999,"links":{},"metadata":{"_buckets":{"deposit":"0cc39c78-fe53-4166-a24f-039bfb818c71"},"_deposit":{"created_by":10,"id":"12999","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"12999"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00012999","sets":["528:933:953:1794"]},"author_link":["33491","33492"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Hometown Tax Payment System and Fiscal Relations Between Central and Local Governments"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-06-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"23","bibliographicPageStart":"1","bibliographicVolumeNumber":"69","bibliographic_titles":[{"bibliographic_title":"關西大學經済論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"本稿では、ふるさと納税制度が国、地方の財政に与える影響についてあきらかにした。2017年度のふるさと納税の総額は、2540.4億円であったが、寄附金総額の69.5% が地方税の税収減でまかなわれている。ただし、この税収減の大部分は、地方交付税を通じて補填されることになる。ふるさと納税制度が地方交付税にもたらす増額要素は、2017年分の寄附に対しては約1283.3億円となるが、これは2018年度の交付税総額150,480億円の0.9％にすぎない。したがって、ふるさと納税による国、地方の財政への影響は、マクロ的にはそれほど大きくないとも言える。これは、地方税の特例控除の上限が２割に制限されていることと、ふるさと納税の利用者が約5.1％にとどまっていることによる。ただし、ふるさと納税制度による税収減が補填される自治体は、交付税の交付団体のみである。また、ワンストップ特例制度を居住者が利用した場合、地方自治体が本来負担すべきものではない国税の税収減部分を負担するという不合理な制度となっていることは否めない。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"33492","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hashimoto, Kyoji"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大学經済學會"}]},"item_10_relation_43":{"attribute_name":"シリーズ","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号;13-15"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号;5-20"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号;13-23"}]}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00046869","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04497554","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"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":"橋本, 恭之"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-07-18"}],"displaytype":"detail","filename":"KU-1100-20190620-01.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20190620-01","url":"https://kansai-u.repo.nii.ac.jp/record/12999/files/KU-1100-20190620-01.pdf"},"version_id":"3075fe8f-88ac-47ab-a698-3d574598dd6c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ふるさと納税","subitem_subject_scheme":"Other"},{"subitem_subject":"寄附金税制","subitem_subject_scheme":"Other"},{"subitem_subject":"地方財政","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"ふるさと納税制度と国・地方の財政","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ふるさと納税制度と国・地方の財政"}]},"item_type_id":"10","owner":"10","path":["1794"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-07-18"},"publish_date":"2019-07-18","publish_status":"0","recid":"12999","relation_version_is_last":true,"title":["ふるさと納税制度と国・地方の財政"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-17T04:27:52.484921+00:00"}