{"created":"2023-06-19T09:37:20.123937+00:00","id":908,"links":{},"metadata":{"_buckets":{"deposit":"22ee78b1-4b3f-49e6-b043-d8a37280f8e7"},"_deposit":{"created_by":2,"id":"908","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"908"},"status":"published"},"_oai":{"id":"oai:ngu.repo.nii.ac.jp:00000908","sets":["1:11:210"]},"author_link":["134"],"item_10002_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"「フルサトノウゼイ」セイドトソノモンダイテン キフキンゼイセイノアルベキスガタ"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"80","bibliographicPageStart":"57","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"名古屋学院大学論集　社会科学篇"},{"bibliographic_title":"THE NAGOYA GAKUIN DAIGAKU RONSHU; Journal of Nagoya Gakuin University; SOCIAL SCIENCES","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　「ふるさと納税」制度は，納税者が自分の意思で，地方税の納税対象を選択することができるようにすることを意図して，居住地以外の地方団体に対する寄附金に対する所得税，地方住民税の税額控除制度として，2008年度から導入され，その後寄付件数，寄付額共に大きく増大している。本稿では，この制度の創設が議論された総務省の「ふるさと納税研究会」における議論を振り返ることによって，この制度が創設された目的を検討した後に，この制度が持つ問題点と改善すべき諸点について考察を行う。この制度の持つ問題点として，望ましい地方税のための原則に抵触すること，地方交付税特別会計の財源不足を増大させること，寄付を求めての返礼品競争を激化させること，負担を伴わない「寄付」は寄付の理念に反すること，地方団体への寄付とその他の団体への寄付との間での不平等性が発生すること，が挙げられる。さらに一定の仮定の下で，ふるさと納税制度を用いた寄付について，寄付者本人，居住地および寄付先の地方団体，および国の各主体グループ別の受益額と負担額についての検討を行った","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15012/00000897","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋学院大学総合研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0385-0048","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"水田, 健一"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-04-18"}],"displaytype":"detail","filename":"syakai_vol5304_04.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","license_note":"Copyright (c) 2017 水田健一","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"syakai_vol5304_04.pdf","url":"https://ngu.repo.nii.ac.jp/record/908/files/syakai_vol5304_04.pdf"},"version_id":"0c769c6f-f035-4f98-99af-2b58411793fc"}]},"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":"返礼品競争","subitem_subject_scheme":"Other"},{"subitem_subject":"地方交付税特別会計","subitem_subject_scheme":"Other"},{"subitem_subject":"寄付金税額控除","subitem_subject_scheme":"Other"},{"subitem_subject":"寄付金税制","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」制度とその問題点―寄付金税制のあるべき姿―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「ふるさと納税」制度とその問題点―寄付金税制のあるべき姿―"},{"subitem_title":"A Consideration for “Furusato Nozei”, a Tax Deduction System for Donations to Prefectural and Municipal Govermments out of Donners’ Resident Places","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["210"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-04-18"},"publish_date":"2017-04-18","publish_status":"0","recid":"908","relation_version_is_last":true,"title":["「ふるさと納税」制度とその問題点―寄付金税制のあるべき姿―"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-06-19T10:00:01.461881+00:00"}