{"created":"2023-06-19T09:40:18.420646+00:00","id":456,"links":{},"metadata":{"_buckets":{"deposit":"64b6edd5-ab8f-46be-afd7-d1f511704921"},"_deposit":{"created_by":18,"id":"456","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"456"},"status":"published"},"_oai":{"id":"oai:yasuda-u.repo.nii.ac.jp:00000456","sets":["7:48"]},"author_link":["929","930"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"47","bibliographicPageEnd":"238","bibliographicPageStart":"229","bibliographic_titles":[{"bibliographic_title":"安田女子大学紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Journal of Yasuda Women's University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"公共における民間と行政との役割分担を見直し、市民の市政への主体的な参画の実現と市民の自治力を高めることを目的として、政府はNPO法人の認定基準の見直し、自治体における寄附対象団体の指定、草の根の寄附を促進させるための寄附税制の拡充等を行うなど、NPO支援を打ち出し始めた。しかし、この寄附金控除制度の拡充は草の根の寄附を促進させ、寄附文化を発展させるために充分に機能しているのであろうか。寄附金控除制度の問題点については、損金算入、根拠等についてこれまでに多くの議論がなされてきたが、未だに寄附金控除制度を巡る課題は多く残されたままとなっている。そこで、本研究では寄附金控除制度について、制度の仕組みと従来から言われてきた根拠を整理し、寄附文化の先進国であるアメリカの寄附制度との比較により、日本における寄附金控除制度の課題について考察するものである。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24613/00000437","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"安田女子大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00242368","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0289-6494","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"段野, 聡子","creatorNameLang":"ja"},{"creatorName":"ダンノ, サトコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Danno, Satoko","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-03-20"}],"displaytype":"detail","filename":"02896494047022.pdf","filesize":[{"value":"804.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"02896494047022.pdf","url":"https://yasuda-u.repo.nii.ac.jp/record/456/files/02896494047022.pdf"},"version_id":"8821608b-4827-4072-9faa-76e832e25ff0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"寄附金控除制度","subitem_subject_scheme":"Other"},{"subitem_subject":"寄附文化","subitem_subject_scheme":"Other"},{"subitem_subject":"NPO","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":"寄附金控除制度の課題－アメリカの寄附金制度を基にして－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"寄附金控除制度の課題－アメリカの寄附金制度を基にして－","subitem_title_language":"ja"},{"subitem_title":"Problem of a contribution deduction system-Based on an American Subscription System-","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"18","path":["48"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-03-20"},"publish_date":"2019-03-20","publish_status":"0","recid":"456","relation_version_is_last":true,"title":["寄附金控除制度の課題－アメリカの寄附金制度を基にして－"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-01-26T05:54:33.292402+00:00"}