{"created":"2024-09-24T02:57:15.358763+00:00","id":2001819,"links":{},"metadata":{"_buckets":{"deposit":"a175c0fb-0aec-4d24-affc-ea957b3f3a68"},"_deposit":{"created_by":10,"id":"2001819","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2001819"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:02001819","sets":["528:933:953:1726799853960"]},"author_link":[],"control_number":"2001819","item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Effect for Households Child Allowance and Exemption for Dependents of Income Tax","subitem_alternative_title_language":"en"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-09-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"144","bibliographicPageStart":"121","bibliographicVolumeNumber":"74","bibliographic_titles":[{"bibliographic_title":"関西大学経済論集","bibliographic_titleLang":"ja"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"本稿は、子どもがいる世帯の税制と給付（児童手当）について考察を行うことを目的とする。世帯収入は同額であっても片働き、共働きの場合は稼得割合により、世帯の納税額が異なる。そこで、所得階級別、稼得割合別（片働き世帯、２対１世帯、１対１世帯）にモデル世帯を想定し、世帯の納税額と給付として受け取る児童手当からネットの負担額を算出し、所得に対する弾力性を求めて制度の検証を試みる。全体的な結果として、低所得層では納税しても児童手当を受給することで世帯のキャッシュフローはプラス、つまりネット負担はマイナスとなることが明らかとなった。そして、稼得割合で見たネット負担額は、片働き世帯が最も高く、低所得層では２対１世帯、中所得層以降は１対１世帯が低くなることが示された。2026年度以降、児童手当の拡充が行われ、受給対象年齢が18歳以下（高校生まで）まで引き上げられる。これを受けて扶養控除の控除額が減額されるが、児童手当を受給できるようになり、所得制限も撤廃される。この改正に対応するモデル世帯を想定し、先程と同様のシミュレーションを行った。所得制限がなくなったことで、高所得層においても児童手当が受給できることから、いずれの世帯収入でもネット負担額が減少することが明らかとなった。稼得割合では、片働き世帯が最も多く、次いで２対１世帯、負担が最も少ないのは１対１世帯で、所得に応じた弾力性も１対１世帯が最も低いという結果となった。現行制度も改正後も世帯収入は同じでも、片働き世帯のネット負担が多くなることは子育て世代への支援と考えると公平とは言えない。児童手当受給要件は、いずれか一方の所得で決定するのではなく、世帯所得を合算した金額で考慮することを検討する必要があると考える。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/0002001819","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西大学経済学会","subitem_publisher_language":"ja"}]},"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":"PISSN"}]},"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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open 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