{"created":"2024-12-09T01:55:57.396930+00:00","id":2002103,"links":{},"metadata":{"_buckets":{"deposit":"38a5294f-220b-4802-8680-30507d5e6dde"},"_deposit":{"created_by":10,"id":"2002103","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2002103"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:02002103","sets":["528:933:953:1718946566967"]},"author_link":["12670"],"control_number":"2002103","item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Summary of Hometown Tax System","subitem_alternative_title_language":"en"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-12-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"173","bibliographicPageStart":"155","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":"ふるさと納税制度は、2008年度の創設以来16年を経過した。創設当初は、自治体アンケートベースで81.4億円であった寄附金額が2023年には1兆円を突破するまでになっている。ふるさと納税制度の現状としては、税収流出に悩む都市部の自治体も本格的に返礼品競争に参入してきたこと、ふるさと納税制度が実質的には高所得層に有利な隠れた補助金制度であり、地方税収の減少が交付税を通じて補填されることで、国の負担が増大してきていることが確認された。本稿では①寄附金の基準財政収入への一部算入②自己負担2,000円で寄附可能な金額に上限を設定③ふるさと納税代行業者への規制強化④ワンストップ特例制度の撤廃⑤情報公開の義務づけを提案した。このような改善策を実現すれば、ふるさと納税制度による税収ロスの拡大に歯止めをかけることが可能になるだろう。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/0002002103","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 access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"橋本, 恭之","creatorNameLang":"ja"},{"creatorName":"Hashimoto, Kyoji","creatorNameLang":"en"}],"familyNames":[{"familyName":"橋本","familyNameLang":"ja"},{"familyName":"Hashimoto","familyNameLang":"en"}],"givenNames":[{"givenName":"恭之","givenNameLang":"ja"},{"givenName":"Kyoji","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"12670","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-12-09"}],"displaytype":"detail","filename":"KU-1100-20241210-01.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://kansai-u.repo.nii.ac.jp/record/2002103/files/KU-1100-20241210-01.pdf"},"version_id":"4f88334d-e6c8-4614-9e47-d13b2c8b27be"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ふるさと納税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"寄附金税制","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"地方財政","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"経済学文献季報分類番号 : 13-15、5-20、13-23","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"ふるさと納税制度の総括","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ふるさと納税制度の総括","subitem_title_language":"ja"}]},"item_type_id":"10","owner":"10","path":["1718946566967"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-12-09"},"publish_date":"2024-12-09","publish_status":"0","recid":"2002103","relation_version_is_last":true,"title":["ふるさと納税制度の総括"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2025-03-10T02:12:17.973868+00:00"}