{"created":"2023-06-23T12:20:43.379570+00:00","id":12134,"links":{},"metadata":{"_buckets":{"deposit":"054ec4be-3c23-47a3-8e91-572d1f7bdade"},"_deposit":{"created_by":21,"id":"12134","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"12134"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00012134","sets":["46:342:441"]},"author_link":["8850","8851"],"item_10002_biblio_info_77":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"19","bibliographicPageEnd":"43","bibliographicPageStart":"33","bibliographic_titles":[{"bibliographic_title":"朝日大学大学院経営学研究科紀要"},{"bibliographic_title":"Bulletin of Graduate School of Business Administration, Asahi University","bibliographic_titleLang":"en"}]}]},"item_10002_description_80":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"昨今、長引く低金利状況の中で、個人の老後資産設計の必要性が高まっている。特に、2014年より開始された少額投資非課税制度（以下、NISAに統一）等や2017年に大幅制度改正された個人型確定拠出年金（以下、個人型DCに統一）の動向が注目されている。一方で、国民年金の第1号被保険者（自営業者等）は、以前より制度的にあまり優遇されているとは言い難い。このため、資産設計の上でも制度内容を十分に理解・検討し、対策していく必要があると考える。そこで、本稿では個人の資産運用とそのあり方について、現状と課題を整理することが目的である。具体的には、自営業者等が様々なメニューから選択するために、税制優遇措置の有効活用に焦点を当てて制度上の比較・検討していく。","subitem_description_type":"Abstract"}]},"item_10002_description_81":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"In recent years, the need for personal retirement asset plan has been increasing in a prolonged low interest rate environment. In particular, the trends of the Nippon Individual Savings Account (hereinafter unified to NISA) that started in 2014 and the individual defined contribution pension plan (hereinafter unified to individual DC) that was revised drastically in 2017 are attracting attention. On the other hand, it is hard to say that the first insured person (self-employed person, etc.) of the national pension plan has been given preferential treatment systemically. For this reason, I think it is necessary to fully understand and study the contents of the system and take countermeasures for asset plan. Therefore, the purpose of this paper is to sort out the current situation and issues regarding individual asset management and how it should be. Specifically, in order for self-employed person to choose from various menus, the system will compare and examine the system focusing on the effective use of tax incentives.","subitem_description_type":"Other"}]},"item_10002_full_name_75":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"8851","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kabeya, Nobuyuki"}]}]},"item_10002_radio_89":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_radio_item":"application/pdf"}]},"item_10002_source_id_82":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-0544","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_84":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11549065","subitem_source_identifier_type":"NCID"}]},"item_10002_textarea_76":{"attribute_name":"所属","attribute_value_mlt":[{"subitem_textarea_value":"朝日大学大学院経営学研究科准教授\nGraduate School of Business Administration, Asahi University, Associate professor\n"}]},"item_10002_version_type_95":{"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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"壁谷, 順之","creatorNameLang":""},{"creatorName":"KABEYA, Nobuyuki","creatorNameLang":"en"}],"familyNames":[{"familyName":"壁谷","familyNameLang":""},{"familyName":"KABEYA","familyNameLang":"en"}],"givenNames":[{"givenName":"順之","givenNameLang":""},{"givenName":"Nobuyuki","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"8850","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000006891458","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000006891458"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-12-11"}],"displaytype":"detail","filename":"keikenkiyou19_3343_2019.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keikenkiyou19_3343_2019","url":"https://asahi-u.repo.nii.ac.jp/record/12134/files/keikenkiyou19_3343_2019.pdf"},"version_id":"b6735809-26b8-4bd3-88ce-a89ac1f5b457"}]},"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":"老後資産設計と税制優遇措置の有効活用について − 自営業者等の金融資産選択を中心に −","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"老後資産設計と税制優遇措置の有効活用について − 自営業者等の金融資産選択を中心に −"},{"subitem_title":"About effective use of retirement asset plan and tax incentives − Mainly on the financial asset selection such as self-employed person −","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"21","path":["441"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-12-11"},"publish_date":"2019-12-11","publish_status":"0","recid":"12134","relation_version_is_last":true,"title":["老後資産設計と税制優遇措置の有効活用について − 自営業者等の金融資産選択を中心に −"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-11-18T02:37:27.919951+00:00"}