{"created":"2023-06-20T14:45:53.856244+00:00","id":31,"links":{},"metadata":{"_buckets":{"deposit":"871c1069-999b-4221-a971-0fa8ddcbb4db"},"_deposit":{"created_by":10,"id":"31","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"31"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:00000031","sets":["2:31:21:22"]},"author_link":["36"],"control_number":"31","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"61","bibliographicPageStart":"35","bibliographicVolumeNumber":"9","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":"本研究では，スーパー系列が互いに異なる4 店舗が販売した食料品関連の4 商品（①しょう油750ml，②乾めん150g 5 パック入り，③牛乳パック1L，④食パン6 切れ）について，2014 年2－6 月における日次価格を調べることにより，2014 年4 月の消費増税における消費税の帰着を検討した。得られた知見は以下の通りである。\n第1 に，消費税の転嫁においては，過剰転嫁，完全転嫁，過小転嫁のいずれもが発生する。4 商品の転嫁傾向はそれぞれ異なっていた。消費税の転嫁は，これまで全ての商品において完全転嫁が想定され，この想定の下で消費税の逆進性などが評価されてきたが，再考の余地がある。\n第2 に，消費税の転嫁の操作においては特売価格が用いられることが多い。定価に比べて特売価格は伸縮的に調整されており，これが課税の帰着を左右している。主として定価データを採録している消費者物価指数（CPI）だけでは，消費税の転嫁を判断することは難しく，政策情報の充実が望まれる。\n第3 に，消費増税により一時的な過剰転嫁が発生する。増税前の駆け込み需要を契機として税抜き価格が下落と上昇を繰り返しており，税制が予定する以上の価格の上昇が増税直後に生じる。新たに施行された消費税転嫁対策特別措置法が，これを助長した可能性がある。\n第4 に，消費増税により価格の粘着性が変化して，それが消費税の転嫁に影響した可能性がある。価格改定の活発化は税抜き価格を引き下げて過小転嫁を招き，一方，価格改定の不活発化は価格を引き上げて過剰転嫁を招く方向に作用した可能性がある。","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":"ISSN","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":"種別","attribute_value_mlt":[{"subitem_text_value":"論文 / 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Kosuke","creatorNameLang":"en"}],"familyNames":[{"familyName":"白石","familyNameLang":"ja"},{"familyName":"シライシ","familyNameLang":"ja-Kana"},{"familyName":"Shiraishi","familyNameLang":"en"}],"givenNames":[{"givenName":"浩介","givenNameLang":"ja"},{"givenName":"コウスケ","givenNameLang":"ja-Kana"},{"givenName":"Kosuke","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"36","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":"2018-04-18"}],"displaytype":"detail","filename":"食料品における消費税の帰着.pdf","filesize":[{"value":"949.9 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