{"created":"2025-01-18T23:23:55.958607+00:00","updated":"2025-01-21T22:13:56.716871+00:00","metadata":{"_oai":{"id":"oai:ipsj.ixsq.nii.ac.jp:00061862","sets":["1164:3368:5669:5670"]},"path":["5670"],"owner":"10","recid":"61862","title":["二層構造アーキテクチャを有する地方税共同化システムに関する基礎的検討"],"pubdate":{"attribute_name":"公開日","attribute_value":"2009-03-11"},"_buckets":{"deposit":"ab29be96-3b9e-4e19-a253-227e4ec51e07"},"_deposit":{"id":"61862","pid":{"type":"depid","value":"61862","revision_id":0},"owners":[10],"status":"published","created_by":10},"item_title":"二層構造アーキテクチャを有する地方税共同化システムに関する基礎的検討","author_link":["0","0"],"item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"二層構造アーキテクチャを有する地方税共同化システムに関する基礎的検討"},{"subitem_title":"Primary Discussions on a Local Tax System having Two-layered Architecture","subitem_title_language":"en"}]},"item_type_id":"4","publish_date":"2009-03-11","item_4_text_3":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"同志社大学大学院・工学研究科"},{"subitem_text_value":"同志社大学大学院・工学研究科"},{"subitem_text_value":"同志社大学大学院・工学研究科"},{"subitem_text_value":"同志社大学大学・理工学部"},{"subitem_text_value":"同志社大学大学・理工学部"},{"subitem_text_value":"同志社大学大学院・工学研究科／同志社大学大学院・総合政策科学研究科"}]},"item_4_text_4":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_value":"The Graduate School of Engineering, Doshisha University","subitem_text_language":"en"},{"subitem_text_value":"The Graduate School of Engineering, Doshisha University","subitem_text_language":"en"},{"subitem_text_value":"The Graduate School of Engineering, Doshisha University","subitem_text_language":"en"},{"subitem_text_value":"Faculty of Science and Engineering, Doshisha University","subitem_text_language":"en"},{"subitem_text_value":"Faculty of Science and Engineering, Doshisha University","subitem_text_language":"en"},{"subitem_text_value":"The Graduate School of Engineering, Doshisha University / The Graduate School of Policy and Management, Doshisha University","subitem_text_language":"en"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_publisher":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"情報処理学会","subitem_publisher_language":"ja"}]},"publish_status":"0","weko_shared_id":10,"item_file_price":{"attribute_name":"Billing file","attribute_type":"file","attribute_value_mlt":[{"url":{"url":"https://ipsj.ixsq.nii.ac.jp/record/61862/files/IPSJ-IS09107006.pdf","label":"IPSJ-IS09107006"},"date":[{"dateType":"Available","dateValue":"2011-03-11"}],"format":"application/pdf","billing":["billing_file"],"filename":"IPSJ-IS09107006.pdf","filesize":[{"value":"3.3 MB"}],"mimetype":"application/pdf","priceinfo":[{"tax":["include_tax"],"price":"660","billingrole":"5"},{"tax":["include_tax"],"price":"330","billingrole":"6"},{"tax":["include_tax"],"price":"0","billingrole":"38"},{"tax":["include_tax"],"price":"0","billingrole":"44"}],"accessrole":"open_date","version_id":"e4b0d60e-57ef-4770-a6a4-6d38644e209a","displaytype":"detail","licensetype":"license_note","license_note":"Copyright (c) 2009 by the Information Processing Society of Japan"}]},"item_4_creator_5":{"attribute_name":"著者名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"矢野, 高一"},{"creatorName":"吉田, 和正"},{"creatorName":"吉澤, 憲治"},{"creatorName":"上仲, 良幸"},{"creatorName":"川上, 拓也"},{"creatorName":"金田, 重郎"}],"nameIdentifiers":[{}]}]},"item_4_creator_6":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Takakazu, Yano","creatorNameLang":"en"},{"creatorName":"Kazumasa, Yoshida","creatorNameLang":"en"},{"creatorName":"Kenji, Yoshizawa","creatorNameLang":"en"},{"creatorName":"Yoshiyuki, Kaminaka","creatorNameLang":"en"},{"creatorName":"Takuya, Kawakami","creatorNameLang":"en"},{"creatorName":"Shigeo, Kaneda","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_4_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11253943","subitem_source_identifier_type":"NCID"}]},"item_4_textarea_12":{"attribute_name":"Notice","attribute_value_mlt":[{"subitem_textarea_value":"SIG Technical Reports are nonrefereed and hence may later appear in any journals, conferences, symposia, etc."}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourceuri":"http://purl.org/coar/resource_type/c_18gh","resourcetype":"technical report"}]},"item_4_description_7":{"attribute_name":"論文抄録","attribute_value_mlt":[{"subitem_description":"地方税は市町村民税と道府県税に分かれるが，現状では，各道府県・市町村がそれぞれ，独自の税務処理のための情報システムを開発・運用している．予算利用の効率化の観点からも，これは望ましいものではなく，道府県単位で税務業務は共同化されるべきである．地方税業務が統合されれば，その課税調査処理能力が向上することが期待され，地方分権の推進の観点からも望ましい．しかし，各道府県・市町村システムを直ちに共同化することは現実には困難である．そこで，本稿では，共同化の第一ステップとして賦課業務を道府県・市町村に残し，徴収・滞納整理を共同化する場合について，上流側の道府県・市町村システムと，下流側の徴収・滞納整理システムとの間におけるデータ転送の課題・解決策について基礎的な検討を行う．","subitem_description_type":"Other"}]},"item_4_description_8":{"attribute_name":"論文抄録(英)","attribute_value_mlt":[{"subitem_description":"Coalition in local tax affairs is very important for local governments in an effort to promote greater decentralization. Thus, this paper analyzes a new two-layered integrated information system, whose basic concept was proposed by Kyoto-pref., for the local tax business alliance. The upper layer ones are imposition systems managed by each local government, and the lower layer is a single tax collection system. The data transfer condition and the data check functions between the two layers are analyzed in details. Finally, this paper advocates that the transferred data have \"old value\" and \"new value\" to ensure the tax data consistency.","subitem_description_type":"Other"}]},"item_4_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicPageEnd":"46","bibliographic_titles":[{"bibliographic_title":"研究報告情報システムと社会環境（IS）"}],"bibliographicPageStart":"39","bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-11","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"32(2009-IS-107)","bibliographicVolumeNumber":"2009"}]},"relation_version_is_last":true,"weko_creator_id":"10"},"id":61862,"links":{}}