{"created":"2023-05-15T12:18:40.926943+00:00","id":8680,"links":{},"metadata":{"_buckets":{"deposit":"f376d72c-3c9c-483c-84f3-2dbbb4bffefe"},"_deposit":{"created_by":1,"id":"8680","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8680"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008680","sets":["528:933:953:1282"]},"author_link":["17216","17217","17215","17214"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study of the Regulation of Gifts in Return for the Hometown Tax System : With a Focus on Municipalities in Hokkaido Prefecture"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"843","bibliographicPageStart":"831","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":"本稿では、ふるさと納税における返礼品規制に対する自治体の対応を調べるために、電話によるアンケート調査、北海道庁、札幌市でのヒヤリング調査を実施した。その結果、返礼品規制に対する各自治体の対応にはかなりの差が見られ、返礼割合が高いにもかかわらず、規制にはしたがわないという自治体が一部に存在することがわかった。総務省の規制には強制力がないため、実効的な規制にはより強力な措置の検討が必要であろう。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"17216","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hashimoto, Kyoji"}]},{"nameIdentifiers":[{"nameIdentifier":"17217","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Suzuki, Yoshimitsu"}]}]},"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":[{}]}]},"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-1100-20180310-21.pdf","filesize":[{"value":"750.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20180310-21.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8680/files/KU-1100-20180310-21.pdf"},"version_id":"40983e0a-9e29-4323-a46d-1c3e8480ba2d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"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"},{"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":"ふるさと納税返礼品規制についての検討 : 北海道下自治体を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ふるさと納税返礼品規制についての検討 : 北海道下自治体を中心に"}]},"item_type_id":"10","owner":"1","path":["1282"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-04-25"},"publish_date":"2019-04-25","publish_status":"0","recid":"8680","relation_version_is_last":true,"title":["ふるさと納税返礼品規制についての検討 : 北海道下自治体を中心に"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:43:13.022755+00:00"}