{"created":"2023-06-19T09:39:21.996782+00:00","id":54,"links":{},"metadata":{"_buckets":{"deposit":"0019b8cd-cad5-462a-961f-59edc0a2eec4"},"_deposit":{"created_by":14,"id":"54","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"54"},"status":"published"},"_oai":{"id":"oai:jcsw.repo.nii.ac.jp:00000054","sets":["3:1"]},"author_link":["108"],"control_number":"54","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"138","bibliographicPageStart":"125","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"日本社会事業大学研究紀要"},{"bibliographic_title":"Study report of Japan College of Social Work","bibliographic_titleLang":"en"}]}]},"item_10002_description_28":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"税と社会保障の一体改革が進められている。本稿では主として基礎年金制度と相続税制に焦点をあてていくつかの課題に関する改革の方向について議論する。内容としては第３号被保険者制度、基礎年金保険料、支給開始年齢及び相続税制の累進構造についての制度改革に関する試論である。","subitem_description_type":"Abstract"},{"subitem_description":"The comprehensive reform of social security and taxation systems is in progress. This study focuses mainly on the basic pension system and the inheritance tax system and discusses the directions of the reforms concerning a number of challenges. This is a preliminary exploration concerning the structural reform of the category-3 insured person system, basic pension premiums, pensionable ages, and progressivity of the inheritance tax system.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.51072/0000000054","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_31":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本社会事業大学"}]},"item_10002_source_id_32":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0916-765X","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"姫野,  孝雄"}],"nameIdentifiers":[{"nameIdentifier":"108","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":"2014-06-20"}],"displaytype":"detail","filename":"59_125-138_himeno.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"本文を読む","url":"https://jcsw.repo.nii.ac.jp/record/54/files/59_125-138_himeno.pdf"},"version_id":"c1573460-0b78-40ad-9dac-781e7c48db5c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"基礎年金制度","subitem_subject_scheme":"Other"},{"subitem_subject":"第３号被保険者制度","subitem_subject_scheme":"Other"},{"subitem_subject":"基礎年金保険料","subitem_subject_scheme":"Other"},{"subitem_subject":"basic pension system","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"category-3 insured person system","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"basic pension premiums","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"pensionable ages","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"progressivity of the inheritance tax system","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":"税と社会保障改革に関する一考 : 基礎年金制度及び相続税制度の課題を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税と社会保障改革に関する一考 : 基礎年金制度及び相続税制度の課題を中心に","subitem_title_language":"ja"},{"subitem_title":"An Examination of the Comprehensive Reform of Social Security and Taxation Systems: with a Focus on the Challenges for the Basic Pension System and the Inheritance Tax System","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["1"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-06"},"publish_date":"2013-06-06","publish_status":"0","recid":"54","relation_version_is_last":true,"title":["税と社会保障改革に関する一考 : 基礎年金制度及び相続税制度の課題を中心に"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-07-28T06:18:50.113154+00:00"}