{"created":"2023-06-20T16:40:35.327331+00:00","id":10877,"links":{},"metadata":{"_buckets":{"deposit":"1d34b842-109a-46c1-9ea5-2e497f8930d1"},"_deposit":{"created_by":3,"id":"10877","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"10877"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00010877","sets":["14:923:1023:1055","21:3039:3527:3530"]},"author_link":["21041","21042","21040"],"item_2_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The History of Public Accountability on Interstate Equalization Payments in Germany: Part III as the Calculation Method Including the New States in 1995 - 2004"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"100","bibliographicPageStart":"63","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"生駒経済論叢"},{"bibliographic_title":"Ikoma Journal of Economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"旧東ドイツの新州は, 1995年の全州的財政調整への参加において, 州間財政調整よりも,連邦補充交付金に大きく依存した。しかし, 新州の参加は, 財政調整制度の構造改革を必要としなかった。 この調整制度は, 協調的連邦主義として1970年以降の第3期に確立したものである。 ドイツの協調的連邦主義とは, 各州が州間財政調整で発揮する間接限界責任と, 連邦政府が貧困州に対する補充交付金によって生活関係の統一性を維持する全体責任との調和である。 この協調的連邦主義の頑健性が, 新州の参加によって証明されたのである。　（英文）　The new states in Germany depended more heavily on federal supplementary grants than on interstate equalization payments, when they participated in those fiscal arrangement systems in 1995. This participation of the new states, however, did not force structural change on the fiscal system of interstate equalization payments. This system of German co-operative federalism had been in existence throughout from 1970 to the present. In the German co-operative federalism system, the \"indirect marginal accountability\" of the states in interstate equalization payments was harmonized with federal.","subitem_description_type":"Abstract"}]},"item_2_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿は、中井(2007:118) や中井・伊東・齊藤(2007, 2008a, 2008b)　で指摘したように, 戦後から約55年間の第1次施行令案(決算)と第2次施行令(決算)　の算定方法を中心とした研究の第IV章であり, 標準法が導入された2005年以後の第V章(最終章)　は『大阪大学経済学』第59巻第3号(2009年12月)　に連載を予定している。","subitem_description_type":"Other"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学経済学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13488686","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Nakai, Hideo"},{"subitem_text_language":"en","subitem_text_value":"Ito, Hirohfumi"},{"subitem_text_language":"en","subitem_text_value":"Saito, Shin"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経済学部; 教授"},{"subitem_text_value":"地方財政審議会; 会長 , 九州大学; 名誉教授"},{"subitem_text_value":"大阪大学大学院経済学研究科; 教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Faculty of Economics, Kinki University"},{"subitem_text_value":"&EMPTY&"},{"subitem_text_value":"Graduate School of Economics, Osaka University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井,  英雄"},{"creatorName":"ナカイ, ヒデオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"伊東,  弘文"},{"creatorName":"イトウ, ヒロフミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"齊藤,  愼"},{"creatorName":"サイトウ, シン","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-19"}],"displaytype":"detail","filename":"AA1196034X-20090331-0063.pdf","filesize":[{"value":"6.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA1196034X-20090331-0063.pdf","url":"https://kindai.repo.nii.ac.jp/record/10877/files/AA1196034X-20090331-0063.pdf"},"version_id":"ce82e3d3-73c3-46ce-9468-80dfb1429697"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"協調的連邦主義","subitem_subject_scheme":"Other"},{"subitem_subject":"全州的財政調整","subitem_subject_scheme":"Other"},{"subitem_subject":"売上税配分","subitem_subject_scheme":"Other"},{"subitem_subject":"間接限界責任","subitem_subject_scheme":"Other"},{"subitem_subject":"全体責任","subitem_subject_scheme":"Other"},{"subitem_subject":"co-operative federalism","subitem_subject_scheme":"Other"},{"subitem_subject":"interstate equalization payments","subitem_subject_scheme":"Other"},{"subitem_subject":"sales tax sharing","subitem_subject_scheme":"Other"},{"subitem_subject":"indirect marginal accountability","subitem_subject_scheme":"Other"},{"subitem_subject":"full accountability","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":"ドイツ連邦・州間財政調整の財政責任史[IV] - 第3期の協調的連邦主義による全州的財政調整への展開 -","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ連邦・州間財政調整の財政責任史[IV] - 第3期の協調的連邦主義による全州的財政調整への展開 -"}]},"item_type_id":"2","owner":"3","path":["1055","3530"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-07-28"},"publish_date":"2010-07-28","publish_status":"0","recid":"10877","relation_version_is_last":true,"title":["ドイツ連邦・州間財政調整の財政責任史[IV] - 第3期の協調的連邦主義による全州的財政調整への展開 -"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:37:02.600827+00:00"}