{"created":"2023-05-18T10:25:11.034387+00:00","id":896,"links":{},"metadata":{"_buckets":{"deposit":"f3937021-27a8-4240-b9ab-b5ec120eaa42"},"_deposit":{"created_by":7,"id":"896","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"896"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000896","sets":["1:6:114"]},"author_link":["552","553"],"control_number":"896","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"50","bibliographicPageStart":"21","bibliographicVolumeNumber":"6","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":"普通交付税不交付団体は，一般的に裕福な団体とみなされ，独自の行政サービスを提供することができる．しかし，2021年度における全国の市町村1718のうち不交付団体は53にすぎない．不交付団体の数は，景気の影響を受けやすいので，長期にわたって不交付団体であり続けるのは困難なことである．そのような中で，京都府久世郡久御山町だけが50年連続で不交付団体を維持している．その理由として，交通の要衝という地の利を活かした事業所の集積という特殊な事情だけではなく，ビジョンをもった町づくりが継続的になされてきたことが挙げられる．さらに，事業所の業種が豊富であること，黒字企業率が高いこと，支出流出入率がプラスであること，そして都市計画税を導入していることなど，本稿では，久御山町が不交付団体であり続けることができた要因を考察する．\n\n　The non-receiving bodies for ordinary taxation are generally considered to be wealthy organizations that are able to provide their own administrative services. However, in 2021, only 53 of the 1718 municipalities in the country were non-receiving bodies. The number of them is easily influenced by the economic climate. Therefore, it is considered quite difficult to remain a non-receiving body for a long period. While many organizations move back and forth between being non-receiving and receiving bodies, the town of Kumiyama in Kuze gun, Kyoto Prefecture, has remained a non-receiving body for 50 years. The reasons for this are not only the special circumstances taking advantage of its strategic transport location, but also the fact that the town has been continuously developed with a vision. The paper also considers the factors that have enabled Kumiyama to remain a non-receiving body, such as the variety of business types, a high rate of profitable enterprises and the introduction of an urban planning tax.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学"}]},"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":"2023-04-21"}],"displaytype":"detail","filename":"GKKK20230302.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"なぜ50年間，普通交付税不交付団体でいられたのか : 久御山町を事例として","url":"https://togaku.repo.nii.ac.jp/record/896/files/GKKK20230302.pdf"},"version_id":"4207af13-66f8-41e1-996b-6b8422a8219d"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"なぜ50年間，普通交付税不交付団体でいられたのか : 久御山町を事例として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"なぜ50年間，普通交付税不交付団体でいられたのか : 久御山町を事例として","subitem_title_language":"ja"},{"subitem_title":"Why Has the Town Been a Non Receiving Body for 50 Years? : The Case of Kumiyama Town","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["114"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-04-21"},"publish_date":"2023-04-21","publish_status":"0","recid":"896","relation_version_is_last":true,"title":["なぜ50年間，普通交付税不交付団体でいられたのか : 久御山町を事例として"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:08:28.470980+00:00"}