{"created":"2023-05-15T12:07:47.535315+00:00","id":12879,"links":{},"metadata":{"_buckets":{"deposit":"6e641a71-91ef-4b1f-8639-ea2afd5682d6"},"_deposit":{"created_by":3,"id":"12879","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"12879"},"status":"published"},"_oai":{"id":"oai:iwate-u.repo.nii.ac.jp:00012879","sets":["1672:1673"]},"author_link":["60072","60073"],"item_41_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1981-02-20","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"82","bibliographicPageStart":"67","bibliographic_titles":[{"bibliographic_title":"歴史と文化"}]}]},"item_41_date_6":{"attribute_name":"登録日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2010-03-25"}]},"item_41_description_12":{"attribute_name":"Abstract","attribute_value_mlt":[{"subitem_description":"日清｢戦後経営｣の諸政策を支えた租税政策の意義については日清｢戦後経営｣論とし多くの研究が蓄積されてきている｡とくに、日清戦後の財政問題を階級対抗の焦点とみなす観点から、地組や国税営業税の意義が解明されてきたが、酒造税を中心とした関接消費税の増税の問題について、石井寛治は最近の研究で｢全体として階級対立に深刻な影響を与えたものとして、酒税に代表される関接消費税が相次ぐ増税の結果、租税体系において決定的な重みを持つに至った事実を重視｣する見解を出された｡たしかに、酒造税の増税にともなう自家用料酒の製造禁止や葉煙草専売は農民経済を圧迫し、葉煙草耕作農民の自給経済の解体に拍車をかけたのである｡しかしながら、酒造税を中心とした関接消費税の増徴を可能とした理由は、地租増徴や営業税の国税編入反対運動にみられたのとは異なって、｢反対運動が起りにくいという事情に基づいていたといえよう｣という評価は少なくとも酒造税に関してみるかぎりでは一面的であるといわねばならない｡","subitem_description_type":"Other"}]},"item_41_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{}],"names":[{"name":"FUJIWARA, Takao"}]}]},"item_41_publisher_14":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"岩手大学人文社会科学部"}]},"item_41_text_4":{"attribute_name":"著者(機関)","attribute_value_mlt":[{"subitem_text_value":"岩手大学教育学部"}]},"item_41_version_type_27":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"藤原, 隆男"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-14"}],"displaytype":"detail","filename":"hc-p67-82.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hc-p67-82.pdf","url":"https://iwate-u.repo.nii.ac.jp/record/12879/files/hc-p67-82.pdf"},"version_id":"a539d470-7620-4585-8a17-c19eb52d0fcf"}]},"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":"日清戦後の増税と酒造業","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日清戦後の増税と酒造業"}]},"item_type_id":"41","owner":"3","path":["1673"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-03-25"},"publish_date":"2010-03-25","publish_status":"0","recid":"12879","relation_version_is_last":true,"title":["日清戦後の増税と酒造業"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T12:04:29.846439+00:00"}