{"created":"2023-07-27T07:46:05.501429+00:00","id":20419,"links":{},"metadata":{"_buckets":{"deposit":"e04526a3-082f-4c54-877f-a718d4f65dd1"},"_deposit":{"created_by":21,"id":"20419","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"20419"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00020419","sets":["4251:7784:7785:7824:7867","8:3372:3411:3454"]},"author_link":["12262"],"item_1693811493084":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1694490770713":{"attribute_name":"権利者情報","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"DA00394518","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大学人文科学研究所"},{"rightHolderLanguage":"en","rightHolderName":"Institute for The Study of Humanities & Social Sciences, Doshisha University"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"83","bibliographicPageEnd":"98","bibliographicPageStart":"73","bibliographic_titles":[{"bibliographic_title":"社会科学","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Social Science(The Social Sciences)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"わが国の高齢化は世界でも類をみないスピードで進展している。しかし、政府の福祉関係予算は非常に厳しいものがあり、高齢者の居住問題は重要な課題である。高齢者の持ち家率はかなり高いが、リバースモーゲージの利用は低調であり、住宅税制の重さが住み替え行動を阻害している。施設介護から在宅介護へシフトが進むなか、住宅の施設化が必要とされることから、高齢者の住み替えとより多くの生活資金の確保のためには中古住宅市場の活性化が重要である。ここでは、現行住宅税制の改正とリバースモーゲージのもつ課題および終身借家権を利用する高齢者専用賃貸住宅について考察する。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"Japanese society is rapidly aging. The national finances are becoming worse and worse and the growth rate of a welfare budget is limited. Now a housing problem for elderly people is very important. Home ownership rate of elderly people is very high, but they do not use reverse mortgage so much and the government imposes a heavy tax on houses. This paper is a proposition concerning a housing taxation, reverse mortgage and a house for elderly people.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_25":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/pa.2017.0000011554","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大学人文科学研究所","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"Institute for The Study of Humanities & Social Sciences, Doshisha University","subitem_publisher_language":"en"}]},"item_1_relation_24":{"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/SB00958720/?lang=0","subitem_relation_type_select":"URI"}}]},"item_1_source_id_17":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04196759","subitem_source_identifier_type":"PISSN"}]},"item_1_source_id_19":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00108933","subitem_source_identifier_type":"NCID"}]},"item_1_subject_27":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"369.26","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"大阪学院大学経済学部非常勤講師"}]},"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":"柿本, 尚志","creatorNameLang":"ja"},{"creatorName":"カキモト, タカシ","creatorNameLang":"ja-Kana"},{"creatorName":"Kakimoto, Takashi","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":"2009-03-24"}],"displaytype":"detail","filename":"007000830003.pdf","filesize":[{"value":"2.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"007000830003.pdf","url":"https://doshisha.repo.nii.ac.jp/record/20419/files/007000830003.pdf"},"version_id":"dddb0dc5-ff02-4f89-83b4-20a55dd85989"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"高齢化社会","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"住宅税制","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"リバースモーゲージ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"高齢者用住宅","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"aging society","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"housing taxation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"reverse mortgage","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"house for elderly people","subitem_subject_language":"en","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":"高齢社会における住宅税制と高齢者専用賃貸住宅","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"高齢社会における住宅税制と高齢者専用賃貸住宅","subitem_title_language":"ja"},{"subitem_title":"コウレイ シャカイ ニオケル ジュウタク ゼイセイ ト コウレイシャ センヨウ チンタイ ジュウタク","subitem_title_language":"ja-Kana"},{"subitem_title":"A Housing Taxation and a Rental House for Elderly People in an Aging Society","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["3454","7867"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2009-03-23"},"publish_date":"2009-03-23","publish_status":"0","recid":"20419","relation_version_is_last":true,"title":["高齢社会における住宅税制と高齢者専用賃貸住宅"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-12-06T05:30:32.274892+00:00"}