{"created":"2023-07-27T07:47:00.072016+00:00","id":21494,"links":{},"metadata":{"_buckets":{"deposit":"ccddffad-d92d-413b-9768-2e3e17f53473"},"_deposit":{"created_by":21,"id":"21494","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"21494"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00021494","sets":["4251:5483:5484:5485:5550","8:1215:1216:1281"]},"author_link":["17969"],"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":"DA03093518","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社法學會"},{"rightHolderLanguage":"en","rightHolderName":"The Doshisha Law Association"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"1444","bibliographicPageStart":"1415","bibliographicVolumeNumber":"62","bibliographic_titles":[{"bibliographic_title":"同志社法學","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Doshisha Hogaku (The Doshisha law review)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"近時の税制改正論では、「所得控除から税額控除・手当へ」という提唱がされている。本稿は、その妥当性につき、主に人的控除を対象として、所得控除と税額控除の法的な違い、課税最低限と両控除の関係などを検討する。結論として、所得控除の制度は、課税権に対する制約や権利性の議論になじみやすいこと、給付付き税額控除制度は、自由権に基礎をおいた税制を使って社会保障を進めようとするものであって、相当の無理があることなどを指摘する。","subitem_description_language":"ja","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.2017.0000012546","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社法學會","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者(英)","attribute_value_mlt":[{"subitem_publisher":"The Doshisha Law 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/SB00960336/?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":"03877612","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":"AN00165970","subitem_source_identifier_type":"NCID"}]},"item_1_subject_27":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"345.33","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"同志社大学法学部教授"}]},"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":"田中, 治","creatorNameLang":"ja"},{"creatorName":"タナカ, オサム","creatorNameLang":"ja-Kana"},{"creatorName":"Tanaka, Osamu","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":"2011-12-20"}],"displaytype":"detail","filename":"028003450001.pdf","filesize":[{"value":"886.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"028003450001.pdf","url":"https://doshisha.repo.nii.ac.jp/record/21494/files/028003450001.pdf"},"version_id":"c8c7c052-5b5f-4131-a29d-cdbc94f23c91"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"個人所得課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"所得控除","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税額控除","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"給付付き税額控除制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"人的控除","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":"個人所得課税における所得控除と税額控除 : その仕組みをめぐる問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"個人所得課税における所得控除と税額控除 : その仕組みをめぐる問題","subitem_title_language":"ja"},{"subitem_title":"コジン ショトク カゼイ ニオケル ショトク コウジョ ト ゼイガク コウジョ : ソノ シクミ オ メグル モンダイ","subitem_title_language":"ja-Kana"},{"subitem_title":"Tax deduction and tax credit in personal income taxation","subitem_title_language":"en"}]},"item_type_id":"1","owner":"21","path":["1281","5550"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2011-12-20"},"publish_date":"2011-12-20","publish_status":"0","recid":"21494","relation_version_is_last":true,"title":["個人所得課税における所得控除と税額控除 : その仕組みをめぐる問題"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-12-05T06:50:29.341266+00:00"}