{"created":"2023-06-19T12:07:14.037365+00:00","id":13151,"links":{},"metadata":{"_buckets":{"deposit":"02171495-7aba-4be4-b3fa-914093b12885"},"_deposit":{"created_by":17,"id":"13151","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"13151"},"status":"published"},"_oai":{"id":"oai:kokushikan.repo.nii.ac.jp:00013151","sets":["928:11:12:989:1088"]},"author_link":["20607"],"item_10002_biblio_info_168":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-12-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"24","bibliographicPageStart":"1","bibliographicVolumeNumber":"29","bibliographic_titles":[{"bibliographic_title":"國士舘大學政經論叢"},{"bibliographic_title":"SEIKEI-RONSO = THE REVIEW OF POLITICS AND ECONOMICS","bibliographic_titleLang":"en"}]}]},"item_10002_description_151":{"attribute_name":"著者ID","attribute_value_mlt":[{"subitem_description":"J-GLOBAL ID : 201401032789550201","subitem_description_type":"Other"}]},"item_10002_description_162":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"目次\nはじめに\nⅠ　地方税とは\n　1　地方税の機能\n　2　地方の収入の中での地方税の位置づけ\nⅡ　地方税の現状とあるべき姿\n　1　現状の地方税の特徴\n　2　地方税のあるべき姿\n　3　近時の改正\nⅢ　今後の対応\n　1　国・地方を通じる税体系\n　2　偏在性が少なく安定性のある税の確保\n　3　超過課税、法定外税\n　4　外形標準課税\nおわりに","subitem_description_type":"Other"}]},"item_10002_description_180":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_heading_148":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"論説","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"Articles","subitem_heading_language":"en"}]},"item_10002_publisher_169":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国士舘大学政経学会"}]},"item_10002_source_id_170":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0586-9749","subitem_source_identifier_type":"PISSN"}]},"item_10002_source_id_172":{"attribute_name":"NCID","attribute_value_mlt":[{"subitem_source_identifier":"AN00089511","subitem_source_identifier_type":"NCID"}]},"item_10002_subject_177":{"attribute_name":"NDC","attribute_value_mlt":[{"subitem_subject":"349.5","subitem_subject_scheme":"NDC"},{"subitem_subject":"349.3","subitem_subject_scheme":"NDC"}]},"item_10002_textarea_184":{"attribute_name":"注記","attribute_value_mlt":[{"subitem_textarea_value":"表紙の巻号表記 : 平成29年第4号 (通号第182号)\n目次英語タイトル : A Study of Japan’s Local Tax Situation"}]},"item_10002_version_type_181":{"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":"関口, 博久","creatorNameLang":"ja"},{"creatorName":"セキグチ, ヒロヒサ","creatorNameLang":"ja-Kana"},{"creatorName":"SEKIGUCHI, Hirohisa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"20607","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-07-16"}],"displaytype":"detail","filename":"0586_9749_182_01.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","url":"https://kokushikan.repo.nii.ac.jp/record/13151/files/0586_9749_182_01.pdf"},"version_id":"458d2f2d-a6f1-4709-9ad3-35019f3c99ce"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"地方税","subitem_subject_language":"ja","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":"地方税の現状と課題についての一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地方税の現状と課題についての一考察","subitem_title_language":"ja"},{"subitem_title":"A study of Japan’s local tax situation and issues","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["1088"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-07-16"},"publish_date":"2018-07-16","publish_status":"0","recid":"13151","relation_version_is_last":true,"title":["地方税の現状と課題についての一考察"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2024-03-09T03:29:33.012910+00:00"}