{"created":"2025-06-16T02:06:17.603069+00:00","id":2000214,"links":{},"metadata":{"_buckets":{"deposit":"59f732a4-7f4b-412d-a671-a420ba3c68d7"},"_deposit":{"created_by":21,"id":"2000214","owner":"21","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"2000214"},"status":"published"},"_oai":{"id":"oai:agi.repo.nii.ac.jp:02000214","sets":["2","2:1739497284519"]},"author_link":["441","443","444"],"control_number":"2000214","item_2_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-06","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"58","bibliographicPageStart":"1","bibliographicVolumeNumber":"2025-13","bibliographic_titles":[{"bibliographic_title":"AGI Working Paper Series","bibliographic_titleLang":"ja"}]}]},"item_2_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、⽇本の税・保険料負担による再分配構造の問題点を包括的に分析し、解決策を提⽰する。 \nまず、格差に係る国際⽐較に基づき、⽇本の「政府の所得再分配が弱い」こと、とりわけ「負担（税・社会保険料）による再分配機能が弱い」ことを⽰す。次に、再分配機能の脆弱性をもたらす、⽇本の負担構造の特徴として、１）「所得税が低く、社会保険料が⾼い」こと、２）「所得税につき中所得層の負担が極めて軽い」ことを⽰す。さらに、特異な負担構造の⽣じた要因、そのもたらす弊害を分析し、解決策を提⽰している。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"This paper provides a comprehensive analysis of Japan's tax and social insurance redistribution systems, offering solutions to the identified problems. Firstly, it illustrates that the Japanese government's function of redistributing income through taxes and social insurance premiums is weak, especially when compared to other countries regarding income disparities. The paper identifies specific characteristics of Japan's burden structure that contribute to this weakness: 1) low income-tax rates coupled with high social insurance premiums, and 2) an extremely light tax burden on the middle-income group. Additionally, it examines the factors that lead to this unique burden structure and its drawbacks, ultimately proposing potential solutions.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_subject_24":{"attribute_name":"item_2_subject_24","attribute_value_mlt":[{"subitem_subject":"JEL classification: H23, H24, H53, H55, D31, I38","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"株式会社政策工房","affiliationNameLang":"ja"},{"affiliationName":"Public Policy Planning & Consulting, Co.","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"原, 英史","creatorNameLang":"ja"},{"creatorName":"Hara, Eiji","creatorNameLang":"en"},{"creatorName":"ハラ, エイジ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"原","familyNameLang":"ja"},{"familyName":"Hara","familyNameLang":"en"},{"familyName":"ハラ","familyNameLang":"ja-Kana"}],"givenNames":[{"givenName":"英史","givenNameLang":"ja"},{"givenName":"Eiji","givenNameLang":"en"},{"givenName":"エイジ","givenNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"441","nameIdentifierScheme":"WEKO"}]},{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"株式会社政策工房","affiliationNameLang":"ja"},{"affiliationName":"Public Policy Planning & Consulting, Co.","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"黒澤, 善行","creatorNameLang":"ja"},{"creatorName":"Kurosawa, Yoshiyuki","creatorNameLang":"en"},{"creatorName":"クロサワ, ヨシユキ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"黒澤","familyNameLang":"ja"},{"familyName":"Kurosawa","familyNameLang":"en"},{"familyName":"クロサワ","familyNameLang":"ja-Kana"}],"givenNames":[{"givenName":"善行","givenNameLang":"ja"},{"givenName":"Yoshiyuki","givenNameLang":"en"},{"givenName":"ヨシユキ","givenNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"443","nameIdentifierScheme":"WEKO"}]},{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"株式会社政策工房","affiliationNameLang":"ja"},{"affiliationName":"Public Policy Planning & Consulting, Co.","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"五島, 知佳","creatorNameLang":"ja"},{"creatorName":"Goto, Chika","creatorNameLang":"en"},{"creatorName":"ゴトウ, チカ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"五島","familyNameLang":"ja"},{"familyName":"Goto","familyNameLang":"en"},{"familyName":"ゴトウ","familyNameLang":"ja-Kana"}],"givenNames":[{"givenName":"知佳","givenNameLang":"ja"},{"givenName":"Chika","givenNameLang":"en"},{"givenName":"チカ","givenNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"444","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":"2025-06-16"}],"filename":"WP2025-13.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_4","mimetype":"application/pdf","url":{"url":"https://agi.repo.nii.ac.jp/record/2000214/files/WP2025-13.pdf"},"version_id":"7a92a5f0-d72a-4b30-970a-7c169323a99b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税","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":"所得再分配","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"格差","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"減税","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":"日本の税・保険料負担による再分配構造の包括的分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本の税・保険料負担による再分配構造の包括的分析","subitem_title_language":"ja"},{"subitem_title":"A Comprehensive Analysis of the Redistribution Structure of Taxes and Social Security Contributions in Japan","subitem_title_language":"en"}]},"item_type_id":"2","owner":"21","path":["2","1739497284519"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-06-16"},"publish_date":"2025-06-16","publish_status":"0","recid":"2000214","relation_version_is_last":true,"title":["日本の税・保険料負担による再分配構造の包括的分析"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2025-06-24T07:17:29.203364+00:00"}