{"created":"2023-05-15T12:18:40.374530+00:00","id":8667,"links":{},"metadata":{"_buckets":{"deposit":"ffb74b7b-e40d-4935-b199-3325249913c5"},"_deposit":{"created_by":1,"id":"8667","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8667"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008667","sets":["528:933:953:1282"]},"author_link":["17174","17175"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"On the Income Taxation in Japan"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"573","bibliographicPageStart":"563","bibliographicVolumeNumber":"67","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":"日本では、戦後の税制の基礎となったシャウプ勧告で直接税中心主義が掲げられる。直接税は所得税と法人税であるが、シャウプ勧告では法人税については法人税を所得税の前取りと見なす法人擬制説の立場が示されたことから、基本的には所得税中心の税体系となった。個別間接税である物品税や相続税は所得税の補完と位置づけられた。1980年代の税制改革論では、「直間比率の是正」も大きなかけ声となり、物品税等の個別間接税に替えて一般的な間接税である消費税が導入される。税体系の中での間接税の比重は高まっているが、所得税は依然として重要な基礎税である。近年、配偶者控除などの控除制度のあり方を巡って、政府税制調査会でも集中的に議論が行われるようになった。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"17175","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":[{},{}]}]},"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-1100-20180310-08.pdf","filesize":[{"value":"618.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20180310-08.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8667/files/KU-1100-20180310-08.pdf"},"version_id":"53b7d1d3-04dc-4511-89ad-e111b362cbbc"}]},"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"}]},"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":"所得課税論の再考","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得課税論の再考"}]},"item_type_id":"10","owner":"1","path":["1282"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-04-24"},"publish_date":"2019-04-24","publish_status":"0","recid":"8667","relation_version_is_last":true,"title":["所得課税論の再考"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T15:33:06.907441+00:00"}