[{"onix":{"RecordReference":"9784908672163","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784908672163"},"DescriptiveDetail":{"ProductComposition":"00","ProductForm":"BA","ProductFormDetail":"B108","TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","TitleText":{"collationkey":"キンダイニホンノカゼイトチョウシュウ","content":"近代日本の課税と徴収"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":["A01"],"PersonName":{"collationkey":"ウシゴメ ツトム","content":"牛米 努"},"BiographicalNote":"1956年生まれ、税務大学校税務調査センター研究調査員"}],"Language":[{"LanguageRole":"01","LanguageCode":"jpn","CountryCode":"JP"}],"Extent":[{"ExtentType":"11","ExtentValue":"366","ExtentUnit":"03"}],"Subject":[{"MainSubject":"","SubjectSchemeIdentifier":"78","SubjectCode":"3021"},{"SubjectSchemeIdentifier":"79","SubjectCode":"14"}],"Audience":[{"AudienceCodeType":"22","AudienceCodeValue":"00"}]},"CollateralDetail":{"TextContent":[{"TextType":"02","ContentAudience":"00","Text":"近代日本における課税から納税までの基礎的な税の仕組みを明らかにする。\n税の公平な負担や適正な使途とは何かを考え…"},{"TextType":"03","ContentAudience":"00","Text":"税金が国家および私たちの社会生活に不可欠なものであることは言うまでもない。それは戦前の日本においても同じことである。しかし、改めて近代日本における税の仕組みについて考えようとするとき、私たちはそれほど多くの知識を持っていないことに気付かされる。本書は、これまでの研究が税制をめぐる政治的な動向に集約される傾向にあった状況から脱して、近代日本における課税から納税までの基礎的な税の仕組みを考察。真の意味での「租税史」をここに提示する。"},{"TextType":"04","ContentAudience":"00","Text":"序　章\n第一編　所得税の導入と課税\n 　第一章　所得税の導入\n 　第二章　所得調査委員会にみる賦課課税\n 　第三章　大正期における所得の申告奨励策\n第二編　営業税の導入と課税\n 　第一章　営業税の導入\n 　第二章　営業税調査委員会の成立\n第三編　徴収機構と徴税\n 　第一章　税務署の創設\n 　第二章　国税徴収委任制度\n特　論　災害と国税の減免―災害減免法の沿革―\n終　章―まとめと課題―"}],"SupportingResource":[{"ResourceContentType":"01","ContentAudience":"01","ResourceMode":"03","ResourceVersion":[{"ResourceForm":"02","ResourceVersionFeature":[{"ResourceVersionFeatureType":"01","FeatureValue":"D502"},{"ResourceVersionFeatureType":"04","FeatureValue":"9784908672163.jpg"}],"ResourceLink":"https:\/\/cover.openbd.jp\/9784908672163.jpg"}]}]},"PublishingDetail":{"Imprint":{"ImprintIdentifier":[{"ImprintIDType":"24","IDValue":"8620"},{"ImprintIDType":"19","IDValue":"908672"}],"ImprintName":"有志舎"},"Publisher":{"PublishingRole":"01","PublisherIdentifier":[{"PublisherIDType":"24","IDValue":"8620"},{"PublisherIDType":"19","IDValue":"908672"}],"PublisherName":"有志舎"},"PublishingDate":[{"PublishingDateRole":"01","Date":"20171123"}]},"ProductSupply":{"MarketPublishingDetail":{"MarketPublishingStatus":"00","MarketPublishingStatusNote":"1;"},"SupplyDetail":{"ProductAvailability":"99","Price":[{"PriceType":"01","PriceAmount":"7400","CurrencyCode":"JPY"}]}}},"hanmoto":{"genshomei":"","han":"","datejuuhanyotei":"","datezeppan":"","toji":"上製","zaiko":11,"genrecodetrc":3,"ndccode":"210","kankoukeitai":"BBA","sonotatokkijikou":"","jushoujouhou":"","furokusonota":"","dokushakakikomi":"","zasshicode":"","hatsubai":"","hatsubaiyomi":"","author":[{"listseq":1,"dokujikubun":"著"}],"datemodified":"2017-12-06 09:52:24","datecreated":"2017-10-17 09:10:59","kanrenshoisbn":"","hanmotoinfo":{"name":"有志舎","yomi":"ユウシシャ","url":"https:\/\/yushisha.webnode.jp\/","twitter":"https:\/\/twitter.com\/yushisha","facebook":"https:\/\/www.facebook.com\/yushisha.nagataki","chokutori":"0","toritsugitorikyo":"ト","toritsugisonota":"","eigyoudaihyousha":"永滝 稔","phoneshoten":"0359297350","facsimileshoten":"0359297352","emailshoten":"yushisha2005@gmail.com","ordersitesonota":"","ordersitejisha":"","henpin":""},"dateshuppan":"2017-11"},"summary":{"isbn":"9784908672163","title":"近代日本の課税と徴収","volume":"","series":"","publisher":"有志舎","pubdate":"20171123","cover":"https:\/\/cover.openbd.jp\/9784908672163.jpg","author":"牛米努／著"}}]