{"created":"2025-01-29T00:24:18.912997+00:00","id":2002311,"links":{},"metadata":{"_buckets":{"deposit":"89125227-ce1c-4f1e-abe5-69fbea826cf1"},"_deposit":{"created_by":42,"id":"2002311","owners":[42],"pid":{"revision_id":0,"type":"depid","value":"2002311"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:02002311","sets":["14:923:2327:1738032358767"]},"author_link":[],"item_30002_bibliographic_information29":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"66","bibliographicPageStart":"57","bibliographicVolumeNumber":"57","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、国と地方の財政関係を見直して資金の移転を縮小する案として個人住民税における均等割の増額の検討をおこなった。本稿で得られた結果として市町村民税均等割を現在の標準税率である3,500円から7,000円に増額した場合、4,132.8億円の増収となることがわかった。10,000円とした場合、7,703.7億円の増収となることがわかった。均等割を3,500円にしても不交付団体数は増加することはなく、10,000円にしても不交付団体数は10減少するにすぎないことがわかった。地方の財源をより拡充させるためのいまひとつの案として地方消費税が考えられる。地方税の原則の1つである安定性の見地から地方消費税の割合引き上げも一考すべきだろう。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"The paper examines the proposal to reduce the transfer of funds by revisiting the fiscal relationship between the national and local governments, specifically through the option of increasing the per capita levy of the municipal tax. The findings indicate that raising the per capita levy of the municipal tax from the current standard rate of 3,500 yen to 7,000 yen would result in an additional revenue of 413.28 billion yen. If increased to 10,000 yen, the additional revenue would amount to 770.37 billion yen. It was also found that even with the per capita levy set at 3,500 yen, the number of non-subsidized municipalities does not increase, and with the levy set at 10,000 yen, the number only decreases by 10. Another proposal to enhance local financial resources is the introduction of a local VAT. From the perspective of one of the principles of local taxation, namely stability, an increase in the percentage of the local consumption tax should be considered.","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":"AN00064011-20241200-0057.pdf","filesize":[{"value":"884.0 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/2002311/files/AN00064011-20241200-0057.pdf"},"version_id":"9180587d-752f-4708-b6dc-e3152009ca31"}]},"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":"地方財政","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"個人住民税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"超過課税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"local government finance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"municipal tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"excess taxation","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_30002_title0":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"個人住民税均等割と地方財政","subitem_title_language":"ja"},{"subitem_title":"The per capita levy of the municipal tax and Local government finance","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":"個人住民税均等割と地方財政","item_type_id":"40004","owner":"42","path":["1738032358767"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-01-28"},"publish_date":"2025-01-28","publish_status":"0","recid":"2002311","relation_version_is_last":true,"title":["個人住民税均等割と地方財政"],"weko_creator_id":"42","weko_shared_id":-1},"updated":"2025-01-31T06:18:35.562681+00:00"}