{"created":"2025-03-25T08:08:46.769496+00:00","id":2000185,"links":{},"metadata":{"_buckets":{"deposit":"fdeb332e-7aa8-4ea1-8021-98479bdd8a46"},"_deposit":{"created_by":21,"id":"2000185","owner":"21","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"2000185"},"status":"published"},"_oai":{"id":"oai:agi.repo.nii.ac.jp:02000185","sets":["2","2:1739497284519"]},"author_link":["22"],"control_number":"2000185","item_2_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"11","bibliographicPageStart":"1","bibliographicVolumeNumber":"2025-03"}]},"item_2_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"給与所得者の妻の年収が130万円を超えると社会保険料を妻自身で納めなければならなくなるために、世帯の手取額が急減することは、「130万円の壁」と呼ばれている。本稿は、政府による財政支援なしにこの壁を取り除くことが可能であることを示す。具体的には、給与所得者の妻の年収が130万円を超えた場合、夫の雇用先に「卒扶養手当」の支給を義務付けることによって、雇用先の利益も、この世帯の手取りも、共に増加させ続けられることを示す。さらに、そのために必要な、日本年金機構と夫の雇用先との間の財務調整を明らかにし、それを可能にするために政府が整備すべき制度および税制を提案する。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_subject_24":{"attribute_name":"item_2_subject_24","attribute_value_mlt":[{"subitem_subject":"JEL classification: H24, H31, J32, J38","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"公益財団法人アジア成長研究所","affiliationNameLang":"ja"},{"affiliationName":"Asian Growth Research Institute","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"八田, 達夫","creatorNameLang":"ja"},{"creatorName":"Hatta, Tatsuo","creatorNameLang":"en"},{"creatorName":"ハッタ, タツオ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"八田","familyNameLang":"ja"},{"familyName":"Hatta","familyNameLang":"en"},{"familyName":"ハッタ","familyNameLang":"ja-Kana"}],"givenNames":[{"givenName":"達夫","givenNameLang":"ja"},{"givenName":"Tatsuo","givenNameLang":"en"},{"givenName":"タツオ","givenNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"22","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-03-25"}],"filename":"WP2025-03.pdf","filesize":[{"value":"444 KB"}],"format":"application/pdf","licensetype":"license_4","mimetype":"application/pdf","url":{"url":"https://agi.repo.nii.ac.jp/record/2000185/files/WP2025-03.pdf"},"version_id":"699f6d63-414e-440e-9fe2-c1bfd2758927"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"年収 130万円の壁","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"卒扶養手当","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"社会保険料","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"年金","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"健康保険","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"消失控除","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"working paper","resourceuri":"http://purl.org/coar/resource_type/c_8042"}]},"item_title":"財政補助なしの「年収130万円の壁」対策","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財政補助なしの「年収130万円の壁」対策","subitem_title_language":"ja"}]},"item_type_id":"2","owner":"21","path":["2","1739497284519"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-03-25"},"publish_date":"2025-03-25","publish_status":"0","recid":"2000185","relation_version_is_last":true,"title":["財政補助なしの「年収130万円の壁」対策"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2025-04-08T03:16:18.976442+00:00"}