{"created":"2023-06-19T10:50:18.979619+00:00","id":9,"links":{},"metadata":{"_buckets":{"deposit":"f392cdaa-e0fe-480d-83e2-d1886f2b402f"},"_deposit":{"created_by":12,"id":"9","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"9"},"status":"published"},"_oai":{"id":"oai:chubu-gu.repo.nii.ac.jp:00000009","sets":["4:8"]},"author_link":["9","176"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"14","bibliographicPageEnd":"65","bibliographicPageStart":"55","bibliographic_titles":[{"bibliographic_title":"中部学院大学・中部学院大学短期大学部研究紀要"},{"bibliographic_title":"The Journal of Chubu Gakuin University and Chubu Gakuin College","bibliographic_titleLang":"en"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18923/00000007","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中部学院大学総合研究センター"}]},"item_10002_relation_12":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40019765147","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11740853","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-328X","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"藪下, 武司"},{"creatorName":"ヤブシタ, タケシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"YABUSHITA, Takeshi","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":"2014-07-29"}],"displaytype":"detail","filename":"7藪下武司.pdf","filesize":[{"value":"914.8 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"均等犠牲説を用いた勤労所得税の垂直的公平性","url":"https://chubu-gu.repo.nii.ac.jp/record/9/files/7藪下武司.pdf"},"version_id":"55852aa2-8371-4042-9962-64cbc90d452c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"均等犠牲説","subitem_subject_scheme":"Other"},{"subitem_subject":"勤労所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"最適税額","subitem_subject_scheme":"Other"},{"subitem_subject":"垂直的公平性","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":"均等犠牲説を用いた勤労所得税の垂直的公平性 : 1980年以降の中期推計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"均等犠牲説を用いた勤労所得税の垂直的公平性 : 1980年以降の中期推計"},{"subitem_title":"Vertical Equity of Earned Income Tax based on Equal Sacrifice Theory : its Estimation since 1980","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["8"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-07-29"},"publish_date":"2014-07-29","publish_status":"0","recid":"9","relation_version_is_last":true,"title":["均等犠牲説を用いた勤労所得税の垂直的公平性 : 1980年以降の中期推計"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T11:04:17.148988+00:00"}