{"created":"2023-07-27T07:30:33.706186+00:00","id":1276,"links":{},"metadata":{"_buckets":{"deposit":"481e0d6c-e7d4-4612-8668-59b78e952762"},"_deposit":{"created_by":21,"id":"1276","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"1276"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00001276","sets":["4151:8699:4179:4180","4251:7070:7152:8769:7153"]},"author_link":["2813"],"item_1694497428290":{"attribute_name":"学位名","attribute_value_mlt":[{"subitem_degreename":"博士(政策科学)","subitem_degreename_language":"ja"}]},"item_1694497507610":{"attribute_name":"学位名（英）","attribute_value_mlt":[{"subitem_degreename":"Doctor of Philosophy in Policy and Management","subitem_degreename_language":"en"}]},"item_1694497573527":{"attribute_name":"学位授与機関","attribute_value_mlt":[{"subitem_degreegrantor":[{"subitem_degreegrantor_language":"ja","subitem_degreegrantor_name":"同志社大学"},{"subitem_degreegrantor_language":"en","subitem_degreegrantor_name":"Doshisha University"}],"subitem_degreegrantor_identifier":[{"subitem_degreegrantor_identifier_name":"34310","subitem_degreegrantor_identifier_scheme":"kakenhi"}]}]},"item_3_date_granted_27":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2016-03-21"}]},"item_3_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"信託は、公益目的遂行のために、有益なスキ－ムである。この論文は、信託の利用にあたって税制等が大きな障害となっていることを明らかにして、あるべき信託税制を提案する。さらに、我が国においては信託の利用を前提とした関係法令の整備が不十分であることも説く。そのうえで、公益的政策実現のための信託の利用として、耕作放棄地に象徴される農業問題や林業問題に焦点をあてて、具体的な農地信託や森林信託の利用を提案する。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"Trust is a useful scheme for the purpose execution of public interests. But this article makes it clear that the tax system has become a big obstacle．It discusses the issues of Japan's trust tax law and proposes effective trust taxation rules. In addition, it explains the development of other related laws and regulations for the use of trusts is delayed. And, as the use of trust for implementation of public policies, focusing on agriculture issues and forestry issues that are symbolized by the abandoned farmland, it proposes the use of specific agricultural land trusts and forest trusts.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_3_description_18":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_3_dissertation_number_28":{"attribute_name":"学位授与番号","attribute_value_mlt":[{"subitem_dissertationnumber":"甲第773号"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/di.2017.0000016295","subitem_identifier_reg_type":"JaLC"}]},"item_3_relation_16":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"BB23377632","subitem_relation_type_select":"NCID"}}]},"item_3_relation_17":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_language":"ja","subitem_relation_name_text":"掲載刊行物所蔵情報へのリンク ／ Link to Contents"}],"subitem_relation_type":"isFormatOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://doors.doshisha.ac.jp/opac/opac_link/bibid/BB12998762/?lang=0","subitem_relation_type_select":"URI"}}]},"item_3_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"総合政策科学研究科"}]},"item_3_text_9":{"attribute_name":"著者所属（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Graduate School of Policy and Management"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"喜多, 綾子","creatorNameLang":"ja"},{"creatorName":"キタ, アヤコ","creatorNameLang":"ja-Kana"},{"creatorName":"Kita, Ayako","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2813","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000017544980","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000017544980"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-07-01"}],"displaytype":"detail","filename":"k773.pdf","filesize":[{"value":"439.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"要旨/abstaract","objectType":"abstract","url":"https://doshisha.repo.nii.ac.jp/record/1276/files/k773.pdf"},"version_id":"fd903a52-674f-44bf-bd91-0baefc35d5c9"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-03-16"}],"displaytype":"detail","filename":"yk773.pdf","filesize":[{"value":"200.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"yk773.pdf","objectType":"summary","url":"https://doshisha.repo.nii.ac.jp/record/1276/files/yk773.pdf"},"version_id":"d4386384-d6b8-49ae-bbae-b5e2f551b17b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"信託税制","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":"thesis","resourceuri":"http://purl.org/coar/resource_type/c_46ec"}]},"item_title":"信託制度の活用による公益的政策の実現 : 信託税制改革による信託活性化としての農地信託等の活用","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"信託制度の活用による公益的政策の実現 : 信託税制改革による信託活性化としての農地信託等の活用","subitem_title_language":"ja"},{"subitem_title":"シンタク セイド ノ カツヨウ ニヨル コウエキテキ セイサク ノ ジツゲン : シンタク ゼイセイ カイカク ニヨル シンタク カッセイカ トシテノ ノウチ シンタクトウ ノ カツヨウ","subitem_title_language":"ja-Kana"},{"subitem_title":"Implementation of public policies through the use of trust system : utilization of agricultural land trusts under the activation of trust by trust tax reform","subitem_title_language":"en"}]},"item_type_id":"3","owner":"21","path":["4180","7153"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-07-01"},"publish_date":"2016-07-01","publish_status":"0","recid":"1276","relation_version_is_last":true,"title":["信託制度の活用による公益的政策の実現 : 信託税制改革による信託活性化としての農地信託等の活用"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2024-02-07T02:28:56.187588+00:00"}