{"created":"2023-05-15T12:18:38.761723+00:00","id":8630,"links":{},"metadata":{"_buckets":{"deposit":"0994e449-b1bb-489f-ad53-bf2dfc8a7627"},"_deposit":{"created_by":1,"id":"8630","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8630"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008630","sets":["528:933:953:1278"]},"author_link":["17110","17113","17114","17112","17111","17115"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"[Note] On current trends of a hometown tax in Yubari City"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"248","bibliographicPageStart":"235","bibliographicVolumeNumber":"66","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":"ふるさと納税制度に関しては、返礼品競争の過熱が大きな関心を寄せられている。本稿では、返礼品提供に過度に依存することなく、多くの寄附を集めてきた夕張市を取り上げて、その取り組みを夕張市でのヒヤリング調査にもとづき紹介した。本稿では、第1に返礼品の還元率、寄附総額に占める経費比率も他の地方団体に比べて低く、節度ある制度の利用をおこなっていること、第2に寄附者が直接支援する団体を選択できるという意味で寄附者の意思をより尊重する仕組みを構築していること、第3に情報公開の度合いについても先進的な地方団体であることがわかった。最後に、本稿で紹介した事例を参考にふるさと納税制度のあり方について考えると、税制の見直しに加えて返礼品規制の強化も検討すべき段階にきていると言える。返礼品規制の強化の方向性としては、返礼品の還元率が5割を超えるような地方団体や、寄附金の活用状況を公開していない地方団体については、地方税の特例控除を認めないといった措置を検討すべきだろう。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"17113","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hashimoto, Kyoji"}]},{"nameIdentifiers":[{"nameIdentifier":"17114","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Suzuki, Yoshimitsu"}]},{"nameIdentifiers":[{"nameIdentifier":"17115","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Musha, Kanae"}]}]},"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;13-15"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号;5-20"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号;13-23"}]}]},"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":"鈴木, 善充"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"武者, 加苗"}],"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-1100-20170310-02.pdf","filesize":[{"value":"4.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20170310-02.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8630/files/KU-1100-20170310-02.pdf"},"version_id":"289707bb-0c47-4ebd-867a-e3dedb68720b"}]},"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":"ふるさと納税","subitem_subject_scheme":"Other"},{"subitem_subject":"寄附金税制","subitem_subject_scheme":"Other"},{"subitem_subject":"地方財政","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":"[研究ノート] 夕張市のふるさと納税制度について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"[研究ノート] 夕張市のふるさと納税制度について"}]},"item_type_id":"10","owner":"1","path":["1278"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-03-19"},"publish_date":"2018-03-19","publish_status":"0","recid":"8630","relation_version_is_last":true,"title":["[研究ノート] 夕張市のふるさと納税制度について"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:44:22.369109+00:00"}