{"created":"2023-07-25T10:32:43.824112+00:00","id":5131,"links":{},"metadata":{"_buckets":{"deposit":"649030f3-94d6-4ebc-9668-25195e7ec0da"},"_deposit":{"created_by":4,"id":"5131","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5131"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005131","sets":["267:947:970"]},"author_link":["23762","23763"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1997-11-29","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"124","bibliographicPageStart":"113","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"社会情報学研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　We'd try to reexaminate on the Japanese consumption tax，because taxation rates have raised in April. When the Japanese consumption tax was introduced to Japanese taxation system，we were opposed to this，so that we thought to raise to impose a duty. In this paper，after we examinated to direct tax (personal income tax and corporation income tax) in Japanese taxation system，we were concered with reexamination on the Japanese consumption tax. Befor in troducing consumption tax，we were used to adapt the individual commodity tax of indirect tax in old Japanses taxation system. However，since the Shoup Mission，the original modern Japanese taxation system instituted，half a century have passed，the individual commodity tax have not adapted itself to taxable system，We have several problems in Japanese taxation system. The taxable income of personal and corporation are limited over. On thinking about direct and indirect taxation rates in tax reform，it is important that we are introduce to the new wide taxable bases.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005124","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"呉大学社会情報学部"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この論文は国立情報学研究所の電子図書館事業により電子化されました。"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10586239","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13418459","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"松尾, 俊彦","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23762","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Matsuo, Toshihiko","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23763","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":"2023-05-30"}],"displaytype":"detail","filename":"ksis3_113-124.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis3_113-124.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5131/files/ksis3_113-124.pdf"},"version_id":"eac9fac7-881a-4152-91bc-9ebc2b34ef6f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Consumpution tax (消費税)","subitem_subject_scheme":"Other"},{"subitem_subject":"Personal income tax (個人所得税)","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporation income tax (法人所得税)","subitem_subject_scheme":"Other"},{"subitem_subject":"Income taxable (所得課税)","subitem_subject_scheme":"Other"},{"subitem_subject":"Direct tax and indirect tax (直接税と間接税)","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":"日本製「消費税」の再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本製「消費税」の再検討","subitem_title_language":"ja"},{"subitem_title":"Reexamination of the Japanese Consumption Tax","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["970"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5131","relation_version_is_last":true,"title":["日本製「消費税」の再検討"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T11:48:29.695564+00:00"}