{"created":"2023-05-15T12:18:33.586701+00:00","id":8516,"links":{},"metadata":{"_buckets":{"deposit":"b1cc6e14-b4a0-4376-b88d-a91f5c472fb2"},"_deposit":{"created_by":1,"id":"8516","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8516"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008516","sets":["528:933:953:1263"]},"author_link":["16919","16918"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"On the Allocation of Revenue of Corporation Enterprise Tax."}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-12-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"241","bibliographicPageStart":"227","bibliographicVolumeNumber":"62","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":"都道府県の基幹税である事業税は、税収の不安定さや地域間の偏在といった課題を抱えている。本稿では、事業税の地域間配分に焦点を当て、総務省のデータを用いて、法人の区分別に、また課税ベース別に都道府県ごとの状況を検証しこれからの方向性について検討する。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16919","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hayashi, Hiroaki"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大学經済學會"}]},"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":"林, 宏昭"}],"nameIdentifiers":[{"nameIdentifier":"16918","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"20208630","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000020208630"}]}]},"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-1100-20121205-01.pdf","filesize":[{"value":"994.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20121205-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8516/files/KU-1100-20121205-01.pdf"},"version_id":"5422bb96-0378-4c52-9b8d-e6795c2b24b4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"事業税","subitem_subject_scheme":"Other"},{"subitem_subject":"地域間偏在","subitem_subject_scheme":"Other"},{"subitem_subject":"分割基準","subitem_subject_scheme":"Other"},{"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"}]},"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":"事業税の地域間配分に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"事業税の地域間配分に関する一考察"}]},"item_type_id":"10","owner":"1","path":["1263"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-03-11"},"publish_date":"2016-03-11","publish_status":"0","recid":"8516","relation_version_is_last":true,"title":["事業税の地域間配分に関する一考察"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T15:32:54.523326+00:00"}