{"created":"2023-07-25T09:04:21.183353+00:00","id":2177,"links":{},"metadata":{"_buckets":{"deposit":"11954126-5761-423d-81c8-b19f296fc4f4"},"_deposit":{"created_by":3,"id":"2177","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2177"},"status":"published"},"_oai":{"id":"oai:toyama.repo.nii.ac.jp:00002177","sets":["208:211:429:430"]},"author_link":["223","142"],"item_3_alternative_title_19":{"attribute_name":"その他(別言語等)のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Distributional Effects of Local Business Tax"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1998-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"64","bibliographicPageStart":"45","bibliographicVolumeNumber":"23","bibliographic_titles":[{"bibliographic_title":"研究年報, 富山大学環日本海地域研究センター"}]}]},"item_3_description_15":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論の目的は,法人事業税の負担と税収配分の地域間偏在について,その実態と要因を考えるとともに,その改革案のひとつとして議論されている事業税の所得型付加価値税化について地域間の所得分配の観点、から評価を行うことにある。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ(DSpace)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_6":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"研究年報,23巻, 1998.03,pp.45-64","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"142","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1000060262490","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/1000060262490"},{"nameIdentifier":"60262490","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/nrid/1000060262490"}],"names":[{"name":"Nakamura, Kazuyuki"}]},{"nameIdentifiers":[{"nameIdentifier":"223","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1000040165486","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/1000040165486"},{"nameIdentifier":"40165486","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/nrid/1000040165486"}],"names":[{"name":"Furuta, Toshiyoshi"}]}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15099/00002171","subitem_identifier_reg_type":"JaLC"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"富山大学環日本海地域研究センター"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11239603","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13442864","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中村, 和之"}],"nameIdentifiers":[{},{},{}]},{"creatorNames":[{"creatorName":"古田, 俊吉"}],"nameIdentifiers":[{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-15"}],"displaytype":"detail","filename":"V23_Page045to064_Nakamura.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"V23_Page045to064_Nakamura.pdf","url":"https://toyama.repo.nii.ac.jp/record/2177/files/V23_Page045to064_Nakamura.pdf"},"version_id":"212603a2-80ae-4519-a7fc-6a2b6f6c22f0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人事業税","subitem_subject_scheme":"Other"},{"subitem_subject":"地域間偏在","subitem_subject_scheme":"Other"},{"subitem_subject":"税収配分","subitem_subject_scheme":"Other"},{"subitem_subject":"所得再配分","subitem_subject_scheme":"Other"},{"subitem_subject":"付加価値税化","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":"法人事業税の地域間偏在について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人事業税の地域間偏在について"}]},"item_type_id":"3","owner":"3","path":["430"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-05-28"},"publish_date":"2015-05-28","publish_status":"0","recid":"2177","relation_version_is_last":true,"title":["法人事業税の地域間偏在について"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-25T12:21:51.937522+00:00"}