{"created":"2024-02-13T04:27:40.912910+00:00","id":2000740,"links":{},"metadata":{"_buckets":{"deposit":"335590b5-ec53-44c6-bbed-c4426b7461b1"},"_deposit":{"created_by":42,"id":"2000740","owners":[42],"pid":{"revision_id":0,"type":"depid","value":"2000740"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:02000740","sets":["14:923:2327:1707376488124"]},"author_link":[],"control_number":"2000740","item_30002_bibliographic_information29":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"近畿大学短大論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Bulletin of Kindai University Junior College Division","bibliographic_titleLang":"en"}]}]},"item_30002_creator2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"近畿大学","affiliationNameLang":"ja"},{"affiliationName":"Kindai University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"鈴木, 善充","creatorNameLang":"ja"},{"creatorName":"Suzuki, Yoshimitsu","creatorNameLang":"en"}]}]},"item_30002_description9":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿では、2016年度から開始された企業版ふるさと納税の現状と課題を述べるとともに、2020年度に実施された制度改正の影響を分析した。本稿の分析によって以下のことがわかった。第1に、2016年から2021年度にかけての寄附額の分布を計測することで以下のことがわかった。寄附額の平均値、中央値、四分位値は増加傾向にあり、企業版ふるさと納税の寄附額の分布が広がっていることがわかった。特に四分位値は制度改正前後で423万円から1,200万円に大きく増加している。第2に、改正前後における都道府県別の寄附額の変化を分析することで以下のことがわかった。改正前後において寄附額上位10に留まっているのは、北海道、青森県、広島県、茨城県、岩手県、岡山県となっている。中でも北海道と青森県は2年連続で1位と2位となっている一方で、改正前後において寄附額下位10に留まっているのは、鳥取県、和歌山県、沖縄県、東京都、山梨県、山口県となっていることがわかった。改正前後において寄附額が伸びている上位10は、愛知県、三重県、愛媛県、静岡県、熊本県、群馬県、福島県、山口県、山梨県、徳島県となっている。特に愛知県、三重県、愛媛県は、改正前はかなり少額であったものが、改正後には大きく寄附額が伸びていることがわかった。改正前後において寄附額が減少したのは、埼玉県、福井県、香川県、佐賀県の4県のみである。第3に、総務省による地域区分でみると以下のことがわかった。最も寄附額が上昇しているのは、東海地域であり、その次に寄附額が上昇しているのは、四国地域である。これらの地域は過去には寄附額が少なかったが、現在では大きく改善していることがわかった。　第4に、改正前後の自治体の事業数と寄附額を比較することで以下のことがわかった。改正前である2019年度において事業を立てた自治体数は398団体であり、これらのうち、改正後である翌年（2020年度）においても継続して事業を立てた自治体数は364団体に上っている。改正前において事業を立てた自治体のうち、寄附額がゼロであった自治体数は102団体であったが、これらのうち、改正後においては56団体が寄附を集めることができ、新たに集められた寄附金額は96億5,712万円に達することがわかった。第5に、企業型ふるさと納税の事業費と寄附額対事業費の推移をみると以下のことがわかった。2020年改正による手続きの簡素化は自治体に多くの事業を立ち上げさせることになったが、事業プログラムが急増してしまい、全く寄附を集めることができない事業プログラムが増加していることがあることがわかった。企業型ふるさと納税の課題としては、以下が指摘できる。企業型ふるさと納税は2020年改正によって多くの自治体が地方創生に関わる事業プログラムを策定することにつながった。しかし寄附額対事業費では、低い値に留まっている。自治体においてはより企業にとって魅力的な事業を提案することが求められる。企業にとって魅力的な事業とは、SDGsへの取り組みによるCSR活動を通じてステークホルダーとの関係性が向上できるようなものとなる。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"This article discusses the current status and challenges of corporate version hometown tax that began in the fiscal year 2016. It also analyzes the impact of the system revision implemented in the fiscal year 2020. The analysis in this article revealed the following: First, by measuring the distribution of donations from 2016 to 2021, it was found that the average, median, and quartile values of donation amounts are on an upward trend. This indicates that the distribution of donation amounts for corporate version Furusato N?zei has widened. Particularly noteworthy is the substantial increase in the quartile value, which has risen from 4.23 million yen to 12 million yen after the system revision. Second, an analysis of changes in donation amounts by prefecture revealed that the top 10 contributors before and after the revision included Hokkaido, Aomori, Hiroshima, Ibaraki, Iwate, and Okayama. Notably, Hokkaido and Aomori remained in the top two positions for two consecutive years. On the other hand, the bottom 10 contributors both before and after the revision included Tottori, Wakayama, Okinawa, Tokyo, Yamanashi, and Yamaguchi. Among the top 10 contributors that saw an increase in donations before and after the revision are Aichi, Mie, Ehime, Shizuoka, Kumamoto, Gunma, Fukushima, Yamaguchi, Yamanashi, and Tokushima. Particularly, Aichi, Mie, and Ehime experienced significant growth in donations after the revision, despite relatively low contributions before the change. The only four prefectures where donations decreased before and after the revision are Saitama, Fukui, Kagawa, and Saga. Third, when considering regional divisions by the Ministry of Internal Affairs and Communications, it was observed that the regions with the highest increase in donations are the Tokai region, followed by the Shikoku region. These regions had previously seen lower donation amounts but have significantly improved. Fourth, a comparison of the number of programs and donation amounts by municipalities before and after the revision revealed that in the fiscal year 2019, 398 municipalities had implemented programs. Among these, 364 municipalities continued to run programs in the following year (2020) after the revision. Of the municipalities that had programs before the revision, 102 had received zero donations. However, after the revision, 56 of these municipalities were able to collect donations, totaling 9,657.12 million yen in newly collected contributions. Fifth, when examining the expenses of corporate version hometown tax programs and the ratio of donations to expenses, it was found that the simplification of procedures in the 2020 revision led to many municipalities launching programs. However, this also resulted in a rapid increase in program offerings, and some programs were unable to collect any donations at all. As for the challenges of corporate version hometown tax, it can be noted that while the 2020 revision encouraged many municipalities to create programs related to regional revitalization, the ratio of donations to expenses remains low. Municipalities are encouraged to propose more attractive programs for companies. Attractive programs for companies typically involve improving stakeholder relationships through CSR activities related to SDGs.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_30002_file35":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"AN00064011-20231200-0001.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/2000740/files/AN00064011-20231200-0001.pdf"},"version_id":"b62987a5-6c0a-47df-a2e8-856a930825c5"}]},"item_30002_language12":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_30002_publisher10":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"近畿大学短期大学部","subitem_publisher_language":"ja"}]},"item_30002_resource_type13":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_30002_source_identifier22":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"03867048","subitem_source_identifier_type":"PISSN"}]},"item_30002_subject8":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業版ふるさと納税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"寄附","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"地方創生","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate version hometown tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"donation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"regional revitalization","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_30002_title0":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業版ふるさと納税の現状と課題：2020年度改正の影響","subitem_title_language":"ja"},{"subitem_title":"On the Corporate version hometown tax: Trend and Issue from a revision in 2020FY.","subitem_title_language":"en"}]},"item_30002_version_type15":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_title":"企業版ふるさと納税の現状と課題：2020年度改正の影響","item_type_id":"40004","owner":"42","path":["1707376488124"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-02-13"},"publish_date":"2024-02-13","publish_status":"0","recid":"2000740","relation_version_is_last":true,"title":["企業版ふるさと納税の現状と課題：2020年度改正の影響"],"weko_creator_id":"42","weko_shared_id":-1},"updated":"2024-02-19T04:05:45.491878+00:00"}