{"created":"2023-06-20T13:02:35.021209+00:00","id":874,"links":{},"metadata":{"_buckets":{"deposit":"d5786915-13b7-44c8-82f3-17d53798bada"},"_deposit":{"created_by":3,"id":"874","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"874"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00000874","sets":["19:118:117"]},"author_link":["1342","1343","1341"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"129","bibliographicPageStart":"113","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"大阪産業大学経済論集"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"戸谷, 裕之"}],"nameIdentifiers":[{}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"トタニ, ヒロユキ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"TOTANI, Hiroyuki","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":"Fixed asset tax, which accounts for approximately 40% of local tax revenue in Japan, is taxation on lands, houses and depreciable assets. Taxation on lands had been debated a great deal since 1980, because the price of land had fluctuated so much. However, taxation on houses and depreciable assets had not been debated so much. In recent years this has caused an increasing number of people to question taxation on depreciable assets. It is a heavy burden on business enterprises in Japan. This paper attempts to determine why depreciable assets were taxed. The key factor is revaluation of assets, which is mentioned in the Shoup Recommendation of 1949.","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11394639","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":"大阪産業大学経済学部国際経済学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-03-01"}],"displaytype":"detail","filename":"KJ00008649401.pdf","filesize":[{"value":"23.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://osu.repo.nii.ac.jp/record/874/files/KJ00008649401.pdf"},"version_id":"8c8bc9d8-019c-4e24-ada5-eb8f0fe888b7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"固定資産税","subitem_subject_scheme":"Other"},{"subitem_subject":"償却資産税","subitem_subject_scheme":"Other"},{"subitem_subject":"資産再評価","subitem_subject_scheme":"Other"},{"subitem_subject":"シャウプ勧告","subitem_subject_scheme":"Other"},{"subitem_subject":"Fixed asset tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"taxation on depreciable assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"revaluation of assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Shoup Recommendation","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":"わが国の固定資産税「償却資産課税」の成立 : シャウプ勧告における資産再評価税との関連で","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国の固定資産税「償却資産課税」の成立 : シャウプ勧告における資産再評価税との関連で"},{"subitem_title":"The Beginning of Taxation on Depreciable Assets in Japan : In Relation to Revaluation of Assets as Mentioned in the Shoup Recommendation","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["117"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-03-01"},"publish_date":"2013-03-01","publish_status":"0","recid":"874","relation_version_is_last":true,"title":["わが国の固定資産税「償却資産課税」の成立 : シャウプ勧告における資産再評価税との関連で"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T13:41:12.628124+00:00"}