{"created":"2021-03-01T06:13:31.940333+00:00","id":10649,"links":{},"metadata":{"_buckets":{"deposit":"ed67bae7-38d1-44c8-a6ee-825677a9d676"},"_deposit":{"id":"10649","owners":[],"pid":{"revision_id":0,"type":"depid","value":"10649"},"status":"published"},"_oai":{"id":"oai:soar-ir.repo.nii.ac.jp:00010649","sets":["1016:1018:1019:1043"]},"author_link":["33634","33635"],"item_1628147817048":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_6_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1991-12-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"85","bibliographicPageStart":"69","bibliographicVolumeNumber":"28","bibliographic_titles":[{"bibliographic_title":"信州大学農学部紀要"}]}]},"item_6_description_20":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では我が国における森林相続制度，特に森林相続に関する林家の事前対応に関して考察を加えた。　林業は他の産業に比較して生産期間が超長期にわたりかつ広大な土地での粗放的な経営であることから，一般の相続税制度がそのまま林業に適用されるのではなく林業における相続税制度が存在している。　しかし高度経済成長期以降の外材支配体制の定着とより一層の深化は，森林所有者の経営環境を悪化させ，従来の侭の森林相続制度の枠組みでの対応には限界が見られ1985年以降森林相続税に関する法律の改正が行われてきた。　まずその枠組みの変化を考察した。次いで森林所有者が現在の相続税制度の枠組みの中で相続に対してどのような事前対応を行っているかに関して考察を加えた。また，森林所有者の森林相続税制度に関する知悉度に関しても考察を加えた。　考察の結果，近年の森林相続税制度の整備政策により林業生産の特殊性をカバーできるところまで到達していることが分かった。　今後の課題は森林が持つ多面的機能を維持するための枠組みを構築するのに，相続税制度は如何に関わって行くべきかの検討であろう。","subitem_description_type":"Abstract"}]},"item_6_description_30":{"attribute_name":"資源タイプ（コンテンツの種類）","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_6_description_5":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"信州大学農学部紀要. 28(2): 69-85 (1991)","subitem_description_type":"Other"}]},"item_6_publisher_4":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"信州大学農学部"}]},"item_6_source_id_35":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0583-0621","subitem_source_identifier_type":"ISSN"}]},"item_6_source_id_40":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00121352","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小池,  正雄"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"井上,  裕"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-09-25"}],"displaytype":"detail","filename":"v28n02_02.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"v28n02_02.pdf","url":"https://soar-ir.repo.nii.ac.jp/record/10649/files/v28n02_02.pdf"},"version_id":"8e3592eb-17e6-447c-bce2-d13994675dac"}]},"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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"林家の森林承継に関する研究 : 森林相続の事前対応に関して","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"林家の森林承継に関する研究 : 森林相続の事前対応に関して","subitem_title_language":"ja"},{"subitem_title":"A Study of Forest Owner’s Inheritance ―Especially about Preparatory Device for Forest Inheritance―","subitem_title_language":"en"}]},"item_type_id":"6","owner":"1","path":["1043"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2007-12-27"},"publish_date":"2007-12-27","publish_status":"0","recid":"10649","relation_version_is_last":true,"title":["林家の森林承継に関する研究 : 森林相続の事前対応に関して"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-01-05T06:42:54.600359+00:00"}