{"created":"2023-07-27T12:41:58.345251+00:00","id":48637,"links":{},"metadata":{"_buckets":{"deposit":"ce937fa2-5735-48a1-8dac-514bbba7cb5b"},"_deposit":{"created_by":19,"id":"48637","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"48637"},"status":"published"},"_oai":{"id":"oai:ir.ide.go.jp:00048637","sets":["5001"]},"author_link":["55614"],"item_10_biblio_info_6":{"attribute_name":"収録情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2000-09","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"93","bibliographicPageStart":"73","bibliographicVolumeNumber":"55","bibliographic_titles":[{"bibliographic_title":"イスラム世界"}]}]},"item_10_description_21":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10_description_23":{"attribute_name":"DIG_NO","attribute_value_mlt":[{"subitem_description":"EXP200009_001","subitem_description_type":"Other"}]},"item_10_description_3":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿ではサウジアラビアにおけるザカート(ザカー)の徴収について検討した。イスラーム諸国におけるザカートは、一般的には、イスラーム教徒が任意で提供する「お布施」的なものとして理解されることが多い。しかし、ザカートは初期イスラーム時代には、イスラームの教団国家の歳入の大きな柱であり、事実上、公租の役割を果たしていた。サウジアラビアでは18世紀半ばにサウード朝が興ったが、サウード朝は初期イスラーム時代を模範とするワッハーブ派と協力して国家を建設したため、サウード朝においてはザカートが重要な国家の歳入源となった。20世紀には石油開発が進み、石油収入が国家歳入の大部分を占めるようになったが、ザカートの徴収は現在でも続けられている。続いて、イスラーム法で定められているザカートの賦課対象と賦課率について述べ、のサウジアラビアの事例を示しながら賦課対象と賦課率について検討した。さらに、企業や個人がザカートを支払う場合の賦課対象や賦課率について述べ、サウジ企業に課せられるザカートと外資に課せられる所得税の相違について検討した。","subitem_description_type":"Abstract"}]},"item_10_geolocation_19":{"attribute_name":"地域/国名","attribute_value_mlt":[{"subitem_geolocation_place":[{"subitem_geolocation_place_text":"サウジアラビア"}]}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20561/00048632","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本イスラム協会"}]},"item_10_rights_5":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"-"}]},"item_10_subject_17":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"340","subitem_subject_scheme":"NDC"},{"subitem_subject":"345","subitem_subject_scheme":"NDC"}]},"item_10_subject_18":{"attribute_name":"JEL分類","attribute_value_mlt":[{"subitem_subject":"JEL:H29 - Other","subitem_subject_scheme":"Other"},{"subitem_subject":"JEL:H39 - Other","subitem_subject_scheme":"Other"}]},"item_10_subject_20":{"attribute_name":"主題(図書館用)","attribute_value_mlt":[{"subitem_subject":"イスラーム税制","subitem_subject_scheme":"Other"},{"subitem_subject":"イスラム税制","subitem_subject_scheme":"Other"},{"subitem_subject":"ザカート","subitem_subject_scheme":"Other"},{"subitem_subject":"ザカー","subitem_subject_scheme":"Other"},{"subitem_subject":"国家歳入","subitem_subject_scheme":"Other"},{"subitem_subject":"サウジアラビア","subitem_subject_scheme":"Other"},{"subitem_subject":"財政","subitem_subject_scheme":"Other"},{"subitem_subject":"租税","subitem_subject_scheme":"Other"},{"subitem_subject":"Islamic Taxation System","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax","subitem_subject_scheme":"Other"},{"subitem_subject":"Zakat","subitem_subject_scheme":"Other"},{"subitem_subject":"Zaka","subitem_subject_scheme":"Other"},{"subitem_subject":"State Revenue","subitem_subject_scheme":"Other"},{"subitem_subject":"Saudi Arabia","subitem_subject_scheme":"Other"},{"subitem_subject":"Public finance","subitem_subject_scheme":"Other"},{"subitem_subject":"Taxation","subitem_subject_scheme":"Other"}]},"item_10_text_37":{"attribute_name":"著者別名","attribute_value_mlt":[{"subitem_text_value":"Fukuda, Sadashi"}]},"item_10_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"福田, 安志"}],"nameIdentifiers":[{"nameIdentifier":"55614","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2007-04-13"}],"displaytype":"detail","filename":"EXP200009_001.pdf","filesize":[{"value":"928.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","url":"https://ir.ide.go.jp/record/48637/files/EXP200009_001.pdf"},"version_id":"b10fd31a-74d6-4e01-96a7-e5b1c9df9608"}]},"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":"サウジアラビアにおけるザカートの徴収－イスラームの税制と国家財政－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"サウジアラビアにおけるザカートの徴収－イスラームの税制と国家財政－"}]},"item_type_id":"10","owner":"19","path":["5001"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-04-13"},"publish_date":"2007-04-13","publish_status":"0","recid":"48637","relation_version_is_last":true,"title":["サウジアラビアにおけるザカートの徴収－イスラームの税制と国家財政－"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-07-27T14:33:59.150564+00:00"}