{"created":"2023-05-15T12:29:40.710471+00:00","id":23655,"links":{},"metadata":{"_buckets":{"deposit":"b580f7ce-1814-4411-916f-85b32b48c1e5"},"_deposit":{"created_by":10,"id":"23655","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"23655"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00023655","sets":["528:933:953:3155"]},"author_link":["52480","52479"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study on Personal Deduction of Income Tax in Japan"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"141","bibliographicPageStart":"119","bibliographicVolumeNumber":"72","bibliographic_titles":[{"bibliographic_title":"関西大学経済論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"本稿の目的は、所得税制の所得控除の中で、人的控除に焦点を当てて、その現状と所得税負担への効果を考察し、今後の所得税制の方向性を探る一助とすることである。人的控除による世帯人員への配慮の考察では、OECD等で用いられている世帯所得の概念を用いる。具体的には、世帯人員の増加に伴う規模の経済を考慮した等価所得（Equivalent income）の概念を用いて、日本の人的控除を世帯人員への考慮という観点から評価する。扶養（世帯）人員に対する人的控除の効果の検証では、第１に人的控除の適用数が減少傾向であること、第２に給与収入ベースでの分析によると、扶養人員が多い給与所得者ほど高い再分配効果を示す負担構造に直面しているという結果になった。そして、第３に等価所得を用いた分析によって扶養人員による負担調整の効果をまとめると以下のようになる。等価所得は、世帯人員の増加による生計費についての規模の経済を考慮して求めるもので、人的控除は所得水準とは無関係に定額で設定されているものであり、所得水準が大きくなるほど所得に対する割合は小さくなる。等価所得を用いた考察から、現行の人的控除制度は、低収入層では扶養人員に対する規模の経済を小さく評価し、高収入層では規模の経済を大きく評価、つまり世帯人員が増えても生計費は増加しないという前提の税負担構造となっていることが示された。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"52480","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Taguchi, Masami"}]}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/00027668","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"}]},"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":"田口, 方美"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-12-12"}],"displaytype":"detail","filename":"KU-1100-20221200-02.pdf","filesize":[{"value":"966.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20221200-02.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/23655/files/KU-1100-20221200-02.pdf"},"version_id":"b4ed7278-5474-4f98-b250-51dd60fc8a52"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"人的控除","subitem_subject_scheme":"Other"},{"subitem_subject":"等価所得","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":"所得税の人的控除に関する研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税の人的控除に関する研究"}]},"item_type_id":"10","owner":"10","path":["3155"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-12-12"},"publish_date":"2022-12-12","publish_status":"0","recid":"23655","relation_version_is_last":true,"title":["所得税の人的控除に関する研究"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T16:26:00.611857+00:00"}