{"created":"2023-07-27T07:46:47.368461+00:00","id":21273,"links":{},"metadata":{"_buckets":{"deposit":"5eafefc2-fe41-4199-913b-2849a3af1383"},"_deposit":{"created_by":21,"id":"21273","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"21273"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00021273","sets":["4251:6216:6217:6296:6317","8:1944:2023:2044"]},"author_link":["9644"],"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":"DA03409702","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大學經濟學會"},{"rightHolderLanguage":"en","rightHolderName":"The Doshisha Economic Association"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"321","bibliographicPageStart":"303","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"經濟學論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Keizaigaku-Ronso (The Doshisha University economic review)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿の研究目的は、遺産相続の実態と資産形成に与える影響について分析し、遺産分配に対する考え方が、現行税制と整合性を有しているか否かを確認することにある。本稿で用いたデータで見る限り、長子相続が遺産相続を基礎とした資産形成を促し、資産の偏在化を促進しているという事実を確認することができなかった。また、多項ロジット分析によって遺産分配の意識を決定する要因を調べた結果を見ても、所得および資産が遺産分配に対する意識に強い影響を与えているという事実を確認できていない。遺産に対する意識の分布を見ると、均等分配が望ましいと判断している者が圧倒的に多いことが示されている。さらに、遺産に対する意識決定の要因分析の結果からは、均等分配を望ましいと判断しているものは、特定の所得階層および資産階層に偏っているのではなく、社会的公平性の見地から判断していることが示されている。この意味において、均等分配が有利となる相続税方式は、遺産税方式よりも国民の価値判断により適合していると判断できよう。本稿の結果は、現行の相続税方式は、遺産税方式に比して国民の遺産に対する意識と整合的なものであり、さらに遺産による資産分配の不平等を抑制する役割を果たしているものと評価できる。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"For designing an inheritance tax system, it is important to examine the relation between wealth formation and bequests. In this paper, we focus on two topics for examining this problem. First, we estimate the ratio of bequeathed wealth in the formation of total wealth by using micro data. Second, we analyze by using multi-logit model how the bequest motives differ among different types of individuals. The former analysis suggests that there is no evidence that single successor system increased the inequality of wealth distribution in Japan. The latter analysis suggests that income and wealth levels are not important determinants for the bequest motives. As a result of the analysis, we conclude that the current Japanese inheritance tax system is suitable for the Japanese consciousness on bequests, and functions properly for reducing the inequality of wealth distribution.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論説(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.2017.0000012336","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大學經濟學會","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"The Doshisha Economic Association","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/SB00957563/?lang=0","subitem_relation_type_select":"URI"}}]},"item_1_select_10":{"attribute_name":"所属機関識別子種別","attribute_value_mlt":[{"subitem_select_item":"kakenhi"}]},"item_1_select_11":{"attribute_name":"所属機関識別子","attribute_value_mlt":[{"subitem_select_item":"34310"}]},"item_1_source_id_17":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03873021","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":"AN00070477","subitem_source_identifier_type":"NCID"}]},"item_1_subject_27":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"324.7","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"同志社大学経済学部教授"}]},"item_1_text_9":{"attribute_name":"著者所属（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Doshisha University"}]},"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":"八木, 匡","creatorNameLang":"ja"},{"creatorName":"ヤギ, タダシ","creatorNameLang":"ja-Kana"},{"creatorName":"Yagi, Tadashi","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":"2011-03-24"}],"displaytype":"detail","filename":"034059030002.pdf","filesize":[{"value":"506.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"034059030002.pdf","url":"https://doshisha.repo.nii.ac.jp/record/21273/files/034059030002.pdf"},"version_id":"b761747f-e463-42e6-87c5-e739e3a0e235"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"遺産動機","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"相続税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資産移転比率","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":"遺産動機と相続税の公平性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"遺産動機と相続税の公平性","subitem_title_language":"ja"},{"subitem_title":"イサン ドウキ ト ソウゾクゼイ ノ コウヘイセイ","subitem_title_language":"ja-Kana"},{"subitem_title":"Bequest motives and suitability of inheritance tax","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["2044","6317"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2011-03-24"},"publish_date":"2011-03-24","publish_status":"0","recid":"21273","relation_version_is_last":true,"title":["遺産動機と相続税の公平性"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-11-10T01:03:33.053968+00:00"}