{"created":"2023-06-23T12:15:33.740044+00:00","id":5341,"links":{},"metadata":{"_buckets":{"deposit":"e3791622-2680-4e2d-8945-8cd531045732"},"_deposit":{"created_by":21,"id":"5341","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"5341"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00005341","sets":["46:201:360"]},"author_link":["8850","8851"],"item_10002_biblio_info_77":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"23","bibliographicPageStart":"15","bibliographicVolumeNumber":"26","bibliographic_titles":[{"bibliographic_title":"情報学研究"},{"bibliographic_title":"Studies in Information Science","bibliographic_titleLang":"en"}]}]},"item_10002_description_80":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"近年、税務申告等を取り巻く環境が急速に進展している。政府の規制改革推進会議は、ICT（情報通信技術）を活用した納税手続きの簡素化を求めている。目下のところ、財務省と国税庁は、企業が税務申告する際の国税電子申告・納税システム（e-Taxイータックス）を義務化する方向性で検討している（2019年度実施予定）。こうした動きは、いずれも公民の税務作業を効率的に実施していくことを目的としている。一方で、地方税においてもポータルシステム（eLTAXエルタックス）が導入されており、利用件数は年々増加している。このように、国・地方の徴収システムの共存について、現在ではどのように検討していくべきなのか。地方分権、あるいは地方創生の現代社会の枠組みにおいて、国・地方の連携の方向性を考察していくことが本稿の問題意識である。税務行政の効率化は従来から視野に入っている課題であり、本稿ではこうした現状と課題を整理し、今後の展開について論じていく。","subitem_description_type":"Abstract"}]},"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_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15090/00005287","subitem_identifier_reg_type":"JaLC"}]},"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":"2432-2172","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":"AA12754536","subitem_source_identifier_type":"NCID"}]},"item_10002_textarea_76":{"attribute_name":"所属","attribute_value_mlt":[{"subitem_textarea_value":"朝日大学経営学部経営学科講師"}]},"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":"2017-06-19"}],"displaytype":"detail","filename":"joken26_1523_2017.pdf","filesize":[{"value":"429.2 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"joken26_1523_2017","url":"https://asahi-u.repo.nii.ac.jp/record/5341/files/joken26_1523_2017.pdf"},"version_id":"06007458-5d94-4b8a-bf75-dc9ff5dc67d3"}]},"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":"税の徴収システムと今後の展開について　－電子申告および国・地方の連携を中心として－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税の徴収システムと今後の展開について　－電子申告および国・地方の連携を中心として－"},{"subitem_title":"About the collection system of tax and the development from now on － Mainly on the electronic tax filing and the cooperation with national and local governments －","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"21","path":["360"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-06-19"},"publish_date":"2017-06-19","publish_status":"0","recid":"5341","relation_version_is_last":true,"title":["税の徴収システムと今後の展開について　－電子申告および国・地方の連携を中心として－"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-11-18T02:37:28.158365+00:00"}