{"created":"2025-02-27T06:01:16.907283+00:00","id":2001387,"links":{},"metadata":{"_buckets":{"deposit":"e6bf015f-7fa8-4123-8cda-20886da17d6f"},"_deposit":{"created_by":4,"id":"2001387","owner":"4","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"2001387"},"status":"published"},"_oai":{"id":"oai:k-rain.repo.nii.ac.jp:02001387","sets":["1:11:34:1740619760291"]},"author_link":[],"control_number":"2001387","item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"47","bibliographicPageStart":"13","bibliographicVolumeNumber":"47","bibliographic_titles":[{"bibliographic_title":"史学研究集録"}]}]},"item_10002_description_26":{"attribute_name":"item_10002_description_26","attribute_value_mlt":[{"subitem_description":"Departmental Bulletin Paper","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、戦前期における大蔵省主税局―税務系部局の人事体系を分析し、その組織的特質を明らかにするものである。\n 大日本帝国憲法下の分立的な統治構造において、大蔵省は「政府ノ財務ヲ総轄」すると規定され、財政を通じて機構全体の統合を担うバランサーの位置にあった。大蔵省の組織的特質については、「行政技術者的性格」が強く「政治的手腕に欠ける」こと、同一部局での長期の職務を通じて「高い職務能力」を獲得することなどが指摘されてきた。しかし、大蔵省の人事体系や組織構造の検討は十分にされていない。\n 本稿では戦前期大蔵省の主要三部局(主計局・主税局・理財局)のうち、主税局について分析を行う。主税局は「歳入官庁」として統治機構における大蔵省の性格を規定する重要な部局である。また、人事の分析には行政学の方法であるキャリアパス分析を用いる。\n 検討の結果、主税局―税務系部局における税務に特化した人事体系や、内国税と関税に専門分化した組織構造が明らかになった。大蔵省では人事体系の分立性・専門分化を前提として、「適材選定」を重視した人事慣行が形成されており、政策領域を重視・尊重した人事体系が「行政技術者的性格」が強いという組織的特質を作り出し、再生産していたのである。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"はじめに\n第一章 大蔵省における主税局\n第二章 主税局長―地方税務部局長のキャリアパス\n第三章 主税局の人事体系と大蔵省\nおわりに","subitem_description_language":"ja","subitem_description_type":"TableOfContents"}]},"item_10002_full_name_24":{"attribute_name":"著者別名","attribute_value_mlt":[{"names":[{"name":"Shinohara, Hiroki","nameLang":"en"}]}]},"item_10002_identifier_registration":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57529/0002001387","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"國學院大學大学院史学専攻大学院会"}]},"item_10002_source_id_11":{"attribute_name":"item_10002_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN00088177","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"item_10002_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"03886549","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"篠原, 大輝","creatorNameLang":"ja"},{"creatorName":"シノハラ, ヒロキ","creatorNameLang":"ja-Kana"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2025-02-27"}],"displaytype":"detail","filename":"shigakukenkyusyuroku_047_002.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"shigakukenkyusyuroku_047_002.pdf","url":"https://k-rain.repo.nii.ac.jp/record/2001387/files/shigakukenkyusyuroku_047_002.pdf"},"version_id":"8f57c10c-d881-4251-b7ff-fcf706b67eda"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"大蔵省","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"主税局","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"キャリアパス","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"税務","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"内国税","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"関税","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":"departmental 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