{"created":"2023-06-19T09:40:20.877683+00:00","id":503,"links":{},"metadata":{"_buckets":{"deposit":"1e617cdf-71b4-4720-b3a5-f9a87f6b662d"},"_deposit":{"created_by":18,"id":"503","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"503"},"status":"published"},"_oai":{"id":"oai:yasuda-u.repo.nii.ac.jp:00000503","sets":["7:58"]},"author_link":["929","1059"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"48","bibliographicPageEnd":"266","bibliographicPageStart":"257","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":"　ふるさと納税は、平成20年度における税制改正において導入された制度である。自治体に対して寄附を行った場合には適用限度額を超える部分について、一定の上限まで、原則として所得税及び個人住民税から全額控除されるという仕組みである。これは、納税者が「ふるさと」や「応援したい」と想う自治体に寄附を行うために税制上支援するものである。制度の導入から10年が経過する現在、制度を執行する上での課題やふるさと納税における本質的な問題点はないのであろうか。\n　本稿ではふるさと納税制度を整理し、同制度の課題について、寄附金の観点から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":"10.24613/00000482","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","subitem_publisher_language":"ja"}]},"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_10002_subject_4":{"attribute_name":"著者ID","attribute_value_mlt":[{"subitem_subject":"DA18765631","subitem_subject_scheme":"Other"}]},"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":"2020-03-19"}],"displaytype":"detail","filename":"02896494048026.pdf","filesize":[{"value":"861.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"02896494048026.pdf","url":"https://yasuda-u.repo.nii.ac.jp/record/503/files/02896494048026.pdf"},"version_id":"6fcda910-aa9a-4ec3-b87d-ea9fb7f0af77"}]},"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":"寄附金控除制度","subitem_subject_scheme":"Other"},{"subitem_subject":"寄附文化","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":"ふるさと納税制度の課題　－寄附金控除制度からの一考察－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ふるさと納税制度の課題　－寄附金控除制度からの一考察－","subitem_title_language":"ja"},{"subitem_title":"Problem of Oldness and Tax Payment System -A Consideration from the Donation Deduction System-","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"18","path":["58"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-03-19"},"publish_date":"2020-03-19","publish_status":"0","recid":"503","relation_version_is_last":true,"title":["ふるさと納税制度の課題　－寄附金控除制度からの一考察－"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-01-31T04:04:03.348993+00:00"}