{"created":"2023-06-19T10:37:34.147355+00:00","id":1638,"links":{},"metadata":{"_buckets":{"deposit":"5f0632b7-0a36-4ce5-9e75-dfe1046500bf"},"_deposit":{"created_by":3,"id":"1638","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1638"},"status":"published"},"_oai":{"id":"oai:iwate-pu.repo.nii.ac.jp:00001638","sets":["19:28:264:265"]},"author_link":["5322","2630"],"item_7_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-11-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"105","bibliographicPageStart":"91","bibliographicVolumeNumber":"17","bibliographic_titles":[{"bibliographic_title":"総合政策"},{"bibliographic_title":"Journal of policy studies","bibliographic_titleLang":"en"}]}]},"item_7_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿の目的は東日本大震災復旧・復興にかかる特別課税の実態を明らかにし、その政策的示唆を得ることである。特別課税の決定に至る詳細な経緯を踏まえて、政府等における議論の主な特徴、特別課税の意義や問題などを明らかにすると、そこから次の政策的示唆を導出することができる。すなわち、恒久的な基金制度(「災害対策基金」)の早期の創設を国、都道府県、市町村レベルで義務化し、大災害に迅速に、かつ効果的に対応できるようにする。そうすれば、これまでのように復興基金を大災害ごとの特例措置として設定しなくてもよい。また、今回のように特別課税をきわめて大きな規模で行わなくてもよい。","subitem_description_type":"Other"}]},"item_7_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"8","subitem_description_type":"Other"}]},"item_7_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00010023399","subitem_description_type":"Other"}]},"item_7_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"研究ノート","subitem_description_type":"Other"}]},"item_7_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Note","subitem_description_type":"Other"}]},"item_7_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11348438","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13446347","subitem_source_identifier_type":"ISSN"}]},"item_7_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"岩手県立大学総合政策学部"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":""}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"桒田, 但馬","creatorNameLang":"ja"},{"creatorName":"クワダ, タジマ","creatorNameLang":"ja-Kana"},{"creatorName":"Kuwada, Tajima","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{"givenNameLang":"ja"},{"givenNameLang":"ja-Kana"},{"givenNameLang":"en"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Kuwada, Tajima","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-27"}],"displaytype":"detail","filename":"KJ00010023399.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00010023399.pdf","url":"https://iwate-pu.repo.nii.ac.jp/record/1638/files/KJ00010023399.pdf"},"version_id":"57fdbf81-e176-4fb2-916a-689e16443dab"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"復興特別所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"復興特別法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"税制調査会","subitem_subject_scheme":"Other"},{"subitem_subject":"災害対策基金","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":"東日本大震災復旧・復興にかかる特別課税の分析と評価","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"東日本大震災復旧・復興にかかる特別課税の分析と評価"}]},"item_type_id":"7","owner":"3","path":["265"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-12-27"},"publish_date":"2016-12-27","publish_status":"0","recid":"1638","relation_version_is_last":true,"title":["東日本大震災復旧・復興にかかる特別課税の分析と評価"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2024-04-18T08:14:35.318661+00:00"}