{"created":"2023-06-19T09:54:07.625514+00:00","id":724,"links":{},"metadata":{"_buckets":{"deposit":"5eadbccd-28d5-4053-828e-fa16e9148661"},"_deposit":{"created_by":3,"id":"724","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"724"},"status":"published"},"_oai":{"id":"oai:saigaku.repo.nii.ac.jp:00000724","sets":["8:56"]},"author_link":["1839"],"item_10002_biblio_info_58":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-12-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"15","bibliographicPageStart":"1","bibliographicVolumeNumber":"23","bibliographic_titles":[{"bibliographic_title":"川口短大紀要"},{"bibliographic_title":"Journal of Kawaguchi Junior College","bibliographic_titleLang":"en"}]}]},"item_10002_description_55":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"わが国の税制の問題点を考察し、税制のあるべき姿を提示することが本稿の課題である。あるべき税制は、国民の福祉の向上に資することを目的に設計されなければならない。そのための基本は、所得税を基幹税とした直接税中心主義と、応能負担原則の徹底という理念に立脚した税制を構築することである。この基本的視座に立って以下論述したい。","subitem_description_type":"Abstract"}]},"item_10002_publisher_59":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"川口短期大学"}]},"item_10002_source_id_60":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09145311","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_62":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10024046","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"井上, 徹二"},{"creatorName":"イノウエ, テツジ","creatorNameLang":"ja-Kana"},{"creatorName":"INOUE, Tetsuji","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1839","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1839","nameIdentifierScheme":"WEKO著者ID","nameIdentifierURI":" "}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-07-28"}],"displaytype":"detail","filename":"01_inoue.pdf","filesize":[{"value":"641.4 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"01_inoue.pdf","url":"https://saigaku.repo.nii.ac.jp/record/724/files/01_inoue.pdf"},"version_id":"504f394d-961b-46d1-ba4c-8f4513948cd6"}]},"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":"あるべき税制と税制改革の方向","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"あるべき税制と税制改革の方向"},{"subitem_title":"The Design of Tax System and the Direction of Tax Reform","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["56"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-07-28"},"publish_date":"2017-07-28","publish_status":"0","recid":"724","relation_version_is_last":true,"title":["あるべき税制と税制改革の方向"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T10:20:56.751860+00:00"}