{"created":"2023-06-20T13:02:04.877892+00:00","id":313,"links":{},"metadata":{"_buckets":{"deposit":"a17d559a-d8f1-4736-bca8-a165ba50ef28"},"_deposit":{"created_by":3,"id":"313","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"313"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00000313","sets":["20:91:367"]},"author_link":["400","401","402"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"74","bibliographicPageStart":"53","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"大阪産業大学経営論集"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"田中, 勝正"}],"nameIdentifiers":[{}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"タナカ, カツマサ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"TANAKA, Katsumasa","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The inheritance tax has three functions. Excluding the concentration of the wealth is the most important function of the inheritance tax. Finally, in the assignment worked on Part 1. In the first place, we look over the original heirloom system of japanese inheritance tax again. In the concrete, it modify the tax system in force to the two structure of estate tax and estate tax of inheritance. Next, we consider the following. Its first function is integrate inheritance tax into donation tax, and the second looks about basic exemption and methodology. Now, Part 1 represent problems after value of residual property. In specific improvement, its unify official estimated institution, and estimate the hereditament with integrate method. That is to say, \"integrated estimate\". On the basis of problem, we consider a concrete proposition in future for reform of japanese inheritance tax.","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11394617","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"大阪産業大学経営学部商学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-10-01"}],"displaytype":"detail","filename":"KJ00008248519.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://osu.repo.nii.ac.jp/record/313/files/KJ00008248519.pdf"},"version_id":"04fd73d3-33f7-4c51-a5a7-af1d15389c6f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"二段構造","subitem_subject_scheme":"Other"},{"subitem_subject":"統合","subitem_subject_scheme":"Other"},{"subitem_subject":"評価","subitem_subject_scheme":"Other"},{"subitem_subject":"租税徴収","subitem_subject_scheme":"Other"},{"subitem_subject":"Two Structure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Integration","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Estimation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Estate Tax","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":"相続税改革の今後のあり方","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"相続税改革の今後のあり方"},{"subitem_title":"In Future for Reform of Japanese Inheritance Tax","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["367"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-10-01"},"publish_date":"2012-10-01","publish_status":"0","recid":"313","relation_version_is_last":true,"title":["相続税改革の今後のあり方"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T13:34:29.670193+00:00"}