{"created":"2023-05-15T09:31:10.413138+00:00","id":203,"links":{},"metadata":{"_buckets":{"deposit":"db34d486-c9d1-4730-9dd3-35470fd29b6c"},"_deposit":{"created_by":3,"id":"203","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"203"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000203","sets":["1:22:26"]},"author_link":["230","229"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"15","bibliographicPageStart":"1","bibliographicVolumeNumber":"32","bibliographic_titles":[{"bibliographic_title":"京都短期大学紀要"},{"bibliographic_title":"Bulletin of Kyoto Junior College","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"憲法29条は、資本主義体制を保障し私有財産を認めるとともに、生活自己責任も要求する。将来発生するであろうリスクに備えるのは個人の責任であるが、現代社会は、社会保険という手法を用い、てリスクを分散し、生活自己責任を果たそうとする。その場合、財源として税が適するのか、保険料が適するのかが問題となる。理論上は保険料で賄うべきであるが、今日の年金の空洞化という現実に対処するには、基礎年金の財源は、全額税で賄う他はない。この際、税制はいかにあるべきであろうか。検討する。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"5","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004266656","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11910002","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13483064","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"寺村, 茂"},{"creatorName":"テラムラ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"229","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Teramura, S.","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"230","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":"2017-05-12"}],"displaytype":"detail","filename":"KJ00004266656.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004266656.pdf","url":"https://fukuchiyama.repo.nii.ac.jp/record/203/files/KJ00004266656.pdf"},"version_id":"ebcce005-5bbc-458d-9853-28a69be0bde4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"生活自己責任","subitem_subject_scheme":"Other"},{"subitem_subject":"年金の空洞化","subitem_subject_scheme":"Other"},{"subitem_subject":"国民負担率","subitem_subject_scheme":"Other"},{"subitem_subject":"所得の再分配","subitem_subject_scheme":"Other"},{"subitem_subject":"消費税","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":"社会保障財源としての保険料と税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"社会保障財源としての保険料と税"},{"subitem_title":"The Social Insurance Premiums and Taxes in Social Security Funds","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["26"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-05-12"},"publish_date":"2017-05-12","publish_status":"0","recid":"203","relation_version_is_last":true,"title":["社会保障財源としての保険料と税"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T09:53:43.248279+00:00"}