{"created":"2023-06-20T14:46:01.172335+00:00","id":173,"links":{},"metadata":{"_buckets":{"deposit":"ea7ebeb4-7245-4f08-8a32-e947e46d8c2a"},"_deposit":{"created_by":10,"id":"173","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"173"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:00000173","sets":["2:31:21:52"]},"author_link":["36"],"control_number":"173","item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"60","bibliographicPageStart":"21","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"拓殖大学政治行政研究"},{"bibliographic_title":"The journal of politics and administration","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"消費税は多段階課税の仕組みであり，製造販売の過程を経て税が徐々に累増していくので，消費税の転嫁問題の検討に際しては，ある商品の最終生産者や販売者以外に税の形成に寄与した中間事業者を特定化し，その影響について知ることが望ましい。本研究では産業連関分析における価格モデルと生産額モデルを用いて消費税の構造を分析した。\n価格モデルを用いると，消費税率の引き上げに伴う消費税額の増加をその商品の製造販売に関与した産業別に分解することができる。産業連関分析では「産業別付加価値率×逆行列係数」という算式により税込み価格を推計する。この算式を要素ごとに分解すれば，それが各産業の寄与度となり，そこから消費税分を取り出せば税の転嫁を知ることができる。\n総務省2011年表に基づく推計結果によると，多くの商品では消費税額の4割強は最終生産者である自産業に由来する。商品の製造販売のために用いられる原材料の種類が多くても消費税の構成という観点からみると，限られた産業が消費税を累増させている。この少なさは消費税の過剰転嫁や過小転嫁をもたらす。\n消費税のユニット・ストラクチャー分析とは，産業連関分析における生産額モデルを用いて，ある商品の生産に起因する直接間接の生産過程において，中間財・サービスから最終製品に至る段階までに転嫁される消費税額を推計するものである。ここでも自産業に対する転嫁が多くを占めるが，それ以外に転嫁される消費税も少なくない。最終製品の生産者に中間品を納入する1次サプライヤーは，多くの消費税を転嫁している。転嫁対策が必要とされるゆえんである。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"拓殖大学地方政治行政研究所"}]},"item_10002_source_id_9":{"attribute_name":"item_10002_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"24239232","subitem_source_identifier_type":"PISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"345.71","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"item_10002_text_24","attribute_value_mlt":[{"subitem_text_value":"論文 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