{"created":"2023-07-25T10:29:16.218818+00:00","id":522,"links":{},"metadata":{"_buckets":{"deposit":"e6375cb2-3328-478a-9f4c-78e627145b12"},"_deposit":{"created_by":1,"id":"522","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"522"},"status":"published"},"_oai":{"id":"oai:hue.repo.nii.ac.jp:00000522","sets":["46:91:147:151"]},"author_link":["1329","1330"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"31","bibliographicPageStart":"13","bibliographicVolumeNumber":"38","bibliographic_titles":[{"bibliographic_title":"広島経済大学研究論集"},{"bibliographic_title":"HUE Journal of Humanities, Social and Natural Science","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究（Ⅰ）は，租税法の総論部分を考察の対象としている。最初に租税根拠論について，利益説と義務説の考え方を整理する。小・中学校の義務教育においては，分かり易いという理由から租税利益説で説明することが多いことを指摘する。高等学校に入る頃からは租税義務説で説明することが多くなるが，この義務説では納税と公共サービスとの関連が切断されるという問題があることも指摘する。第二に，租税原則論について歴史的に有名な18世紀のAdam Smith，19世紀のAdolf Wagner，20世紀のRichard Abel Musgraveの原則論を考察し，「公平性」の原則を実現することの重要性や租税正義の問題を検討する。","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究ノート\n1．はじめに \n2．租税根拠論の考察 2．1課税のjustificationとしての租税利益説 2．2課税のjustificationとしての租税義務説 2．3二つの租税根拠学説と租税負担の配分問題 2．3．1租税利益説と租税負担の配分 2．3．2租税義務説と租税負担の配分 2．4日本国憲法の民主主義的租税観 2．5小括 \n3．租税原則論の考察 3．1 Adam Smithの租税原則 3．2 Adolf Wagnerの租税原則 3．3 Richard Abel Musgraveの租税原則 3．4 Paul Anthony Samuelsonの租税制度の目標 3．5 Nicolas Kaldorの優れた税制のための4つの配慮 3．6 Joseph Eugene Stiglitzの租税制度の5特徴 3．7 John Rawlsの正義の理論 3．8日本における租税原則の解釈 3．9小括","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島経済大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00408380","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387‐1444","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"餅川, 正雄"},{"creatorName":"モチカワ, マサオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1329","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Mochikawa, Masao","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1330","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-02-27"}],"displaytype":"detail","filename":"kenkyu2015380102.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kenkyu2015380102.pdf","url":"https://hue.repo.nii.ac.jp/record/522/files/kenkyu2015380102.pdf"},"version_id":"2da24b5b-80c3-4b0e-a898-4a6e5abd4274"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税利益説","subitem_subject_scheme":"Other"},{"subitem_subject":"租税義務説","subitem_subject_scheme":"Other"},{"subitem_subject":"租税原則","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":"納税者の視点から見た日本の租税法に関する基礎的研究（Ⅰ）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"納税者の視点から見た日本の租税法に関する基礎的研究（Ⅰ）"},{"subitem_title":"A Basic Study of the Japanese Tax Laws Act from the Viewpoint of the Tax Payer (I)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["151"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-27"},"publish_date":"2023-02-27","publish_status":"0","recid":"522","relation_version_is_last":true,"title":["納税者の視点から見た日本の租税法に関する基礎的研究（Ⅰ）"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-07-25T10:40:40.339156+00:00"}