{"created":"2023-05-15T12:18:26.563731+00:00","id":8360,"links":{},"metadata":{"_buckets":{"deposit":"2b3c7b25-1d69-446c-8dff-f3fe158f31fa"},"_deposit":{"created_by":1,"id":"8360","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8360"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008360","sets":["528:933:953:1238"]},"author_link":["16637","16639","16636","16638"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"An Investigation of Taxation System to Support Child Care"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"513","bibliographicPageStart":"499","bibliographicVolumeNumber":"55","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、子育て支援税制として政府税調で議論ざれている扶養控除の税額控除化の意義とその実現可能性を検証することにした。5万円ないし10万円の扶養税額控除への移行は、所得階級別には高所得層への増税、低所得層への減税効果を持つ。年齢階級別には5万円の扶養税額控除のケースでは、45歳から60歳の年齢層以外の年齢層で税負担軽減につながる。10万円の扶養税額控除のケースではすべての年齢層において税負担軽減につながる。世代別の税負担の計測では、大卒の場合では1960年生まれも1980年生まれも5万円の扶養税額控除化では増税となるが、10万円の扶養税額控除化ではわずかながら減税となる。高卒の場合では1960年生まれも1980年生まれも、5万円の扶養税額控除化では増税となるが、10万円の扶養税額控除化では減税となる。マクロ的には減税となる10万円の扶養税額控除新設のケースですら、子育てに直面する家計への税負担軽減効果はそれほど大きくない。扶養控除の全面的な税額控除化は、子育て支援策としてはあまり期待できないであろう。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16638","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hashimoto, Kyoji"}]},{"nameIdentifiers":[{"nameIdentifier":"16639","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Oh, Sunchun"}]}]},"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; 13-11 ; 13-15"}]}]},"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":[{}]},{"creatorNames":[{"creatorName":"呉, 善充"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100-20060310-01.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20060310-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8360/files/KU-1100-20060310-01.pdf"},"version_id":"d15da024-e37e-456a-abb1-67368ff0ef54"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学経済論集","subitem_subject_scheme":"Other"},{"subitem_subject":"税額控除","subitem_subject_scheme":"Other"},{"subitem_subject":"所得控除","subitem_subject_scheme":"Other"},{"subitem_subject":"扶養控除","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税","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":"子育て支援税制についての検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"子育て支援税制についての検討"}]},"item_type_id":"10","owner":"1","path":["1238"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-28"},"publish_date":"2018-02-28","publish_status":"0","recid":"8360","relation_version_is_last":true,"title":["子育て支援税制についての検討"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:48:14.699320+00:00"}