[{"onix":{"RecordReference":"9784130511285","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784130511285"},"DescriptiveDetail":{"ProductComposition":"00","ProductForm":"BA","ProductFormDetail":"B108","TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","TitleText":{"collationkey":"シャカイホショウザイゲンノセイドブンセキ","content":"社会保障財源の制度分析"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":["B01"],"PersonName":{"collationkey":"コクリツシャカイホショウジンコウモンダイケンキュウジョ","content":"国立社会保障・人口問題研究所"}}],"Language":[{"LanguageRole":"01","LanguageCode":"jpn","CountryCode":"JP"}],"Extent":[{"ExtentType":"11","ExtentValue":"272","ExtentUnit":"03"}],"Audience":[{"AudienceCodeType":"22","AudienceCodeValue":"00"}]},"CollateralDetail":{"TextContent":[{"TextType":"03","ContentAudience":"00","Text":"社会保障財源の歴史的展開と社会保険料・税との考察を行うとともに，社会保険料と税財源のバランスについて海外先進諸国の事例を取り上げて考察する．制度分析と実証分析・国際比較を通じて，今後の社会保障財源のあり方に関する議論をまとめる．"},{"TextType":"04","ContentAudience":"00","Text":"まえがき（京極髙宣）\n序　章（宮島　洋・金子能宏）\n第I部　少子高齢社会の国民経済と社会保障財政\n第１章　社会保障と税制——論点整理と問題提起（宮島　洋）\n第２章　社会保障財源と国民負担率（京極髙宣）\n第３章　税制との関係に着目した公的年金給付と財源等に関する制度的考察（東　修司）\n第II部　社会保障財源の制度分析\n第４章　社会保障財政における社会保険料と租税（碓井光明）\n第５章　社会保障における給付と負担の関連性——社会保障法学からの分析（江口隆裕）\n第６章　健康保険の事業主負担の性格・規範性とそのあり方（島崎謙治）\n第７章　社会保障の財源構造と企業・家計負担の動向——ＯＥＣＤ諸国と日本の比較（本田達郎）\n第８章　子育て支援策にかかわる社会保障給付と税制——制度分析と国際比較（尾澤　恵)\n第９章　社会保険料と税に関する賦課徴収の理論と実態（米山正敏・金子能宏）　\nあとがき（金子能宏）"}],"SupportingResource":[{"ResourceContentType":"01","ContentAudience":"01","ResourceMode":"03","ResourceVersion":[{"ResourceForm":"02","ResourceVersionFeature":[{"ResourceVersionFeatureType":"01","FeatureValue":"D502"},{"ResourceVersionFeatureType":"04","FeatureValue":"9784130511285.jpg"}],"ResourceLink":"https:\/\/cover.openbd.jp\/9784130511285.jpg"}]}]},"PublishingDetail":{"Imprint":{"ImprintIdentifier":[{"ImprintIDType":"24","IDValue":"5149"},{"ImprintIDType":"19","IDValue":"13"}],"ImprintName":"東京大学出版会"},"Publisher":{"PublishingRole":"01","PublisherIdentifier":[{"PublisherIDType":"24","IDValue":"5149"},{"PublisherIDType":"19","IDValue":"13"}],"PublisherName":"東京大学出版会"},"PublishingDate":[{"PublishingDateRole":"01","Date":""},{"PublishingDateRole":"25","Date":"00000000"},{"PublishingDateRole":"09","Date":"00000000"},{"PublishingDateRole":"02","Date":"00000000"},{"PublishingDateRole":"11","Date":"20090401"}]},"ProductSupply":{"MarketPublishingDetail":{"MarketPublishingStatus":"00","MarketPublishingStatusNote":"1;"},"SupplyDetail":{"ProductAvailability":"99","Price":[{"PriceType":"01","PriceAmount":"4800","CurrencyCode":"JPY"}]}}},"hanmoto":{"genshomei":"","han":"","gatsugougousuu":"","datejuuhanyotei":"0000-00-00","datezeppan":"0000-00-00","toji":"","zaiko":11,"ndccode":"","kankoukeitai":"","sonotatokkijikou":"","jushoujouhou":"","furokusonota":"","dokushakakikomi":"","dokushakakikomipagesuu":0,"zasshicode":"","hatsubai":"","hatsubaiyomi":"","author":[{"listseq":1,"dokujikubun":"編"}],"datecreated":"2018-10-11 00:00:00","hanmotoinfo":{"name":"東京大学出版会","yomi":"トウキヨウダイガクシユツパンカイ","url":"","twitter":"","facebook":"","toritsugitorikyo":"","toritsugisonota":"","eigyoudaihyousha":""},"dateshuppan":"2009-04-01","datemodified":"2018-10-11 00:00:00"},"summary":{"isbn":"9784130511285","title":"社会保障財源の制度分析","volume":"","series":"","publisher":"東京大学出版会","pubdate":"20090401","cover":"https:\/\/cover.openbd.jp\/9784130511285.jpg","author":"国立社会保障・人口問題研究所／編"}}]