{"created":"2023-06-19T12:44:16.153938+00:00","id":3699,"links":{},"metadata":{"_buckets":{"deposit":"e2acb806-ee2e-4961-b598-c39265fafa6f"},"_deposit":{"created_by":3,"id":"3699","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3699"},"status":"published"},"_oai":{"id":"oai:tokyo-metro-u.repo.nii.ac.jp:00003699","sets":["521:613:616:617:621"]},"author_link":["10769","10770","10771","10768","10767","10766"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Considerations of the Condition of the Forest Conservation Taxes and their Ideal Constitution"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"51","bibliographicPageStart":"41","bibliographicVolumeNumber":"4","bibliographic_titles":[{"bibliographic_title":"都市科学研究"}]}]},"item_3_creator_2":{"attribute_name":"著者(ヨミ)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"フジオカ, シゲル"}],"nameIdentifiers":[{"nameIdentifier":"10768","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"イトウ, フミコ"}],"nameIdentifiers":[{"nameIdentifier":"10769","nameIdentifierScheme":"WEKO"}]}]},"item_3_creator_3":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Fujioka, Shigeru"}],"nameIdentifiers":[{"nameIdentifier":"10770","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Ito, Fumiko"}],"nameIdentifiers":[{"nameIdentifier":"10771","nameIdentifierScheme":"WEKO"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　地方分権一括法の施行により各地方自治体が地域独自の税を制定することが容易となった。その結果、森林保全や水源涵養を目的とする税（森林・水源税と称する）の導入が検討されるようになり、導入が相次いでいる。\n　これら新税を導入した自治体と導入していない自治体で森林の状況に変化が生じたかどうか、導入した自治体の中でも税方式や税の使途の違いによる森林の状況の比較、税の使途について納税者に情報公開がされているかなどについて調査するため47 都道府県を対象にアンケートを行い、現状を把握した。\n　これらの結果を踏まえて、今後の森林・水源税のあり方について考察を行ない、下流地域も含めて、水源地の森林保全のための基金に充当するための法定外目的税として水使用量に対して課税を試みることを提案した。","subitem_description_type":"Abstract"},{"subitem_description":"The revision of the Local Tax Law facilitated the formulation and implementation of original local taxes by local governments. Accordingly, some prefectures began to impose taxes for the conservation of forests and riverheads (hereafter referred to as Forest Conservation Taxes).\n We sent questionnaires pertaining to the conditions of the forests and the Forest Conservation Tax to 47 prefectures. The questionnaires comprised questions related to forest area, the tax system, the manner in which revenue was spent, disclosure of information, and so on.\n On the basis of the replies to the questionnaires, we analyzed an ideal constitution of the Forest Conservation Taxes. We suggested the imposition of taxes for specific purposes on the basis of the amount of water use, including downstream areas, and suggest that tax revenues be appropriated for the conservation of riverhead forests.","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"首都大学東京都市環境科学研究科都市システム科学域『都市科学研究』編集委員会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1222140X","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18830218","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"藤岡, 茂"}],"nameIdentifiers":[{"nameIdentifier":"10766","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"伊藤, 史子"}],"nameIdentifiers":[{"nameIdentifier":"10767","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":"2016-08-04"}],"displaytype":"detail","filename":"20016-004-005.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"20016-004-005.pdf","url":"https://tokyo-metro-u.repo.nii.ac.jp/record/3699/files/20016-004-005.pdf"},"version_id":"4b228364-0567-4885-8d0d-2d309604184a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"森林","subitem_subject_scheme":"Other"},{"subitem_subject":"水源涵養","subitem_subject_scheme":"Other"},{"subitem_subject":"地方分権","subitem_subject_scheme":"Other"},{"subitem_subject":"地方税","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":"森林・水源税の現状とそのあり方に関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"森林・水源税の現状とそのあり方に関する考察"}]},"item_type_id":"3","owner":"3","path":["621"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-06-26"},"publish_date":"2014-06-26","publish_status":"0","recid":"3699","relation_version_is_last":true,"title":["森林・水源税の現状とそのあり方に関する考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T16:55:27.766224+00:00"}