{"created":"2023-05-18T10:25:04.335897+00:00","id":755,"links":{},"metadata":{"_buckets":{"deposit":"62a46c09-f2e6-429f-bf79-78f0c6e40686"},"_deposit":{"created_by":7,"id":"755","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"755"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000755","sets":["1:6:94"]},"author_link":["552","553"],"control_number":"755","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"100","bibliographicPageStart":"81","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"現代経営経済研究"},{"bibliographic_title":"Toyo Gakuen University business and economic review"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"地方分権改革が進められて30年余りが経過したが，未だ改革の道半ばである．改革が進まない大きな原因の1 つは，地方政府の財源不足によるものであろう．地方政府が住民の意向を踏まえ，自らの判断と責任のもとに，課税自主権を活用し財源の確保に努めることは，地方分権の観点から望ましい．本稿では，租税の基本原則を踏まえた上で，課税自主権の一つである法定外税の導入経緯を整理し，近年全国で導入が増加している宿泊税の法定外目的税としての在り様を考察している．そして，それが受益と負担の明確な関係を求める目的税である必要性に疑問を呈している．更に，宿泊税が検討すべき問題点として，観光地と宿泊地が不一致のケース，異なる行政主体による二重課税，納税者による不公平感が生じるケース等があることを指摘している．","subitem_description_type":"Abstract"},{"subitem_description":"Three decades after Decentralization Reform start, the initiative remains to be middle-of-the-road, due mainly to the lack of resources of local governments. Ideally, decentralization should allow local governments to exercise the taxation autonomy with their own judgments and responsibility, reflecting the residents’ intention. This report overviews the introduction of the non-statutory tax -one of the taxation autonomies-and discusses the implications for accommodation tax, which have been drawing increased attention. Addressing the question of whether accommodation tax has to be an extra-legal special-purpose tax which requires clear relationship between the benefits and burden, the study also points out some of the problems of accommodation tax; mismatch between the tourist’s destination and the location of accommodation, double taxation by different governments and taxpayer’s sense of unfairness.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13492004","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"川端, 和美","creatorNameLang":"ja"},{"creatorName":"カワバタ, カズミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Kawabata, Kazumi","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":"2020-07-10"}],"displaytype":"detail","filename":"GKKK20200104.pdf","filesize":[{"value":"963.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"法定外税に関する一考察 : 宿泊税を中心として","url":"https://togaku.repo.nii.ac.jp/record/755/files/GKKK20200104.pdf"},"version_id":"46477c31-8034-4de2-a1dc-af115036d739"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"法定外税に関する一考察 : 宿泊税を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法定外税に関する一考察 : 宿泊税を中心として","subitem_title_language":"ja"},{"subitem_title":"A study of Extra-legal Taxes with the Instance of Accommodation Tax","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["94"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-07-10"},"publish_date":"2020-07-10","publish_status":"0","recid":"755","relation_version_is_last":true,"title":["法定外税に関する一考察 : 宿泊税を中心として"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:09:21.481751+00:00"}