{"created":"2021-03-01T07:08:02.493238+00:00","id":47444,"links":{},"metadata":{"_buckets":{"deposit":"c90bca1e-f849-4fad-9db6-f87b65e47f84"},"_deposit":{"id":"47444","owners":[],"pid":{"revision_id":0,"type":"depid","value":"47444"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00047444","sets":["55:864:7522:7523","9:504:867:7524:7525"]},"item_4_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A critique on the affirmative institutional role of inheritance in contemporary societies"}]},"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-04-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"46","bibliographicPageStart":"25","bibliographicVolumeNumber":"68","bibliographic_titles":[{"bibliographic_title":"社會科學研究"}]}]},"item_4_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"日本を含め多くの現代国家・社会において、相続制度の実質的な経済効果はほぼ偏に「法定相続人への贈与を他の一般贈与に比し減免税すること」に在る。本章ではその経済社会的功罪を概観する。経済的不平等の温存・助長など社会的に望ましくない効果の目立つ中で、一つ考えられる正の効果が成長戦略すなわち子づくり・子育てインセンティヴの促進である。特に注目に値するのは、このインセンティヴが中位以上の社会経済階層において顕現するという「累進性」で、この性質は他の一般的な子育て支援策を以て再現が難しい。而るに折角のこの効果も、近年の相続税非課税枠縮減により減殺され、他の諸策と歩調を合わせる形で低所得層にばかり偏った子づくり・子育て促進策が目白押しとなっている。低所得層に手厚く、と言えば恰も平等博愛主義のようで政治的には現世代受けが良いが、実は将来世代すなわち子どもたちの効用を犠牲にする副作用を伴う。","subitem_description_type":"Abstract"},{"subitem_description":"Effectively the only economic implication of inheritance in our contemporary socioeconomy is the tax reduction it affords only on intra-family transfers. This entails many undesirable incidences such as distributional inequalisation, alongside one positive aspect of incentivising procreation, especially for upper socioeconomic strata unlike most other children- and family-friendly policies. The recent political inclination of preferentialising such policies exclusively for lower socioeconomic strata, together with the reduction of inheritance tax-exempt deductibles, wears the pretext of egalitarianism at the expense of compromising the utility of future generations.","subitem_description_type":"Abstract"}]},"item_4_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"特集　家族・財産・法","subitem_description_type":"Other"}]},"item_4_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"161194","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SASAKI, Dan"}]}]},"item_4_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京大学社会科学研究所"}]},"item_4_select_14":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_4_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00108966","subitem_source_identifier_type":"NCID"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2189-4256","subitem_source_identifier_type":"ISSN"}]},"item_4_text_21":{"attribute_name":"出版者別名","attribute_value_mlt":[{"subitem_text_value":"Institute of Social Science, The University of Tokyo"}]},"item_4_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"東京大学社会科学研究所"},{"subitem_text_value":"東京大学社会科学研究所附属社会調査・データアーカイブ研究センター"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"佐々木, 弾"}],"nameIdentifiers":[{"nameIdentifier":"161193","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":"2020-07-14"}],"displaytype":"detail","filename":"shk068002003.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"shk068002003.pdf","url":"https://repository.dl.itc.u-tokyo.ac.jp/record/47444/files/shk068002003.pdf"},"version_id":"4c7baccd-27f9-415f-b5cd-20ccd9485751"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"相続税","subitem_subject_scheme":"Other"},{"subitem_subject":"再分配","subitem_subject_scheme":"Other"},{"subitem_subject":"成長戦略","subitem_subject_scheme":"Other"},{"subitem_subject":"累進性","subitem_subject_scheme":"Other"},{"subitem_subject":"将来世代","subitem_subject_scheme":"Other"},{"subitem_subject":"Inheritance tax","subitem_subject_scheme":"Other"},{"subitem_subject":"redistribution","subitem_subject_scheme":"Other"},{"subitem_subject":"growth policy","subitem_subject_scheme":"Other"},{"subitem_subject":"progressivity","subitem_subject_scheme":"Other"},{"subitem_subject":"future generations","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":"現代社会における相続の意義と役割に対する批判的論考","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"現代社会における相続の意義と役割に対する批判的論考"}]},"item_type_id":"4","owner":"1","path":["7523","7525"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-06-19"},"publish_date":"2017-06-19","publish_status":"0","recid":"47444","relation_version_is_last":true,"title":["現代社会における相続の意義と役割に対する批判的論考"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:20:55.870484+00:00"}