{"created":"2023-06-20T16:48:23.243348+00:00","id":20259,"links":{},"metadata":{"_buckets":{"deposit":"04d3baf7-bf6b-4e72-9197-500d6b759849"},"_deposit":{"created_by":3,"id":"20259","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"20259"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00020259","sets":["14:923:1023:4524"]},"author_link":["34592"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"19","bibliographicPageStart":"1","bibliographicVolumeNumber":"17","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":"[概要]本稿では，2017年に総務省が各自治体に通知した，ふるさと納税返礼品規制の影響について分析をおこなった。分析によって以下のことがわかった。第1に，過去3年間において返礼品の調達費用だけで3割を超過していて，今回の規制によっても返礼割合の影響はマクロレベルではほとんど効果なかったことがわかった。第2に，規制前後において返礼割合の分布に大きな変化はないが，返礼割合が5割以下から3割以下が増加し，３割未満が減少していることから通知を「３割まで許容」と認識した自治体が増加しているものと推察される。第３に，規制前の受入額上位30団体において返礼割合に大きな変化がなく，規制の効果は薄いことがわかった。\n[Abstract] This paper describes the effect of the MIC’s regulation that was a gift returned for the hometown tax system. This paper provides several lines of evidence that follows. First, the supply cost of gifts for the last three years was over 30％. Last year’s regulation had only a slight effect at the macro level. Second, the range of the pure gift rate cost practically remained unchanged, but ‘the lower of 50％ or 30％’increased and ‘the lower out of 30％’ decreased in the before and after the implementation of the regulation. This fact shows that some local governments consider 30％ or less to be no problem. Third, the 30 top local governments that received donations from the hometown tax system did change the pure gift rate cost. That describes the only slight effect of the regulation.","subitem_description_type":"Abstract"}]},"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":"24333085","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Suzuki, Yoshimitsu"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学短期大学部; 准教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai 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":"鈴木, 善充"},{"creatorName":"スズキ, ヨシミツ","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":"2019-08-23"}],"displaytype":"detail","filename":"AA1196034X-20190731-0001.pdf","filesize":[{"value":"775.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA1196034X-20190731-0001.pdf","url":"https://kindai.repo.nii.ac.jp/record/20259/files/AA1196034X-20190731-0001.pdf"},"version_id":"1953b7bf-888a-42c2-99b9-9bc8948c7e90"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ふるさと納税","subitem_subject_scheme":"Other"},{"subitem_subject":"返礼品","subitem_subject_scheme":"Other"},{"subitem_subject":"寄付金税制","subitem_subject_scheme":"Other"},{"subitem_subject":"hometown tax system","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"donation tax system return gifts","subitem_subject_language":"en","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":"〈論文〉ふるさと納税返礼品規制の影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉ふるさと納税返礼品規制の影響"},{"subitem_title":"〈Article〉The Influence of the Regulation for Gifts Return by the Hometown Tax System","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4524"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-08-23"},"publish_date":"2019-08-23","publish_status":"0","recid":"20259","relation_version_is_last":true,"title":["〈論文〉ふるさと納税返礼品規制の影響"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T19:16:01.967852+00:00"}