{"created":"2023-07-18T05:43:51.146513+00:00","id":2000005,"links":{},"metadata":{"_buckets":{"deposit":"fdac2a1c-213e-4d77-a287-e2f2218a757e"},"_deposit":{"created_by":15,"id":"2000005","owner":"15","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"2000005"},"status":"published"},"_oai":{"id":"oai:sucra.repo.nii.ac.jp:02000005","sets":["85:359"]},"author_link":["18275"],"control_number":"2000005","item_120_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"16","bibliographicPageEnd":"23","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"Working Paper Series","bibliographic_titleLang":"en"}]}]},"item_120_date_31":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2023-07-18","subitem_date_issued_type":"Created"}]},"item_120_description_19":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"本稿では，市政専門図書館が所有する，貴重な都市歳入歳出決算書のデータを用い，本格的な財政調整制度である地方分与税制度導入以前の 1939（昭和 14）年度までの中小都市における歳入と歳出の特徴について，総額とともに人口１人当たり額の実質値を用いて検討を行った。得られた知見は次の通りである。歳入においては，市税がその中心であった。総額で見た場合，「地方税整理」後の 1928 年度から 1936 年度まで増加傾向にあったのに対し，１人当たり額で見た場合，1930 年代に入って減少あるいは横ばいという傾向であった。また，市税に次いで中心的な歳入項目であったのは市債・公債であった。分析対象期間中にいくつか大きな変動が見られるが，それらの背景には高利債借換と時局匡救事業があった。歳出においては，教育費や小学校費といった小学校運営のための経費が非常に大きかった。これらに次いで大きかった経費は市債費・公債費であったが，高利債借換がその変動に大きく寄与していた。また，土木費は歳入における市債・公債に連動する形で増加しておらず，時局匡旧事業は様々な経費に計上されて実施されたと考えられる。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_120_description_29":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"text","subitem_description_type":"Other"}]},"item_120_description_30":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_120_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24561/0002000005","subitem_identifier_reg_type":"JaLC"}]},"item_120_publisher_11":{"attribute_name":"出版者名","attribute_value_mlt":[{"subitem_publisher":"埼玉大学経済学部","subitem_publisher_language":"ja"}]},"item_120_publisher_12":{"attribute_name":"出版者名（別言語）","attribute_value_mlt":[{"subitem_publisher":"Faculty of Economics. 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