start-ver=1.4
cd-journal=joma
no-vol=55
cd-vols=
no-issue=1
article-no=
start-page=
end-page=
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2023
dt-pub=20230724
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=
kn-title=裏表紙・英文目次
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=
END

start-ver=1.4
cd-journal=joma
no-vol=55
cd-vols=
no-issue=1
article-no=
start-page=77
end-page=87
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2023
dt-pub=20230724
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Oda, N. “Dentou igaku” ga tsukurareru toki: Betonamu iryou seisaku shi［When “Science of Traditional Medicine” Was Constructed: A History of Medical Policy in Vietnam］（Kyoto University Press, 2022）
kn-title=小田なら著『〈伝統医学〉が創られるとき：ベトナム医療政策史』（京都大学学術出版会，2022年）
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=KinoshitaHiroshi
en-aut-sei=Kinoshita
en-aut-mei=Hiroshi
kn-aut-name=木下広志
kn-aut-sei=木下
kn-aut-mei=広志
aut-affil-num=1
ORCID=

en-aut-name=FujiiDaiji
en-aut-sei=Fujii
en-aut-mei=Daiji
kn-aut-name=藤井大児
kn-aut-sei=藤井
kn-aut-mei=大児
aut-affil-num=2
ORCID=

affil-num=1
en-affil=
kn-affil=寿晃整骨院

affil-num=2
en-affil=
kn-affil=岡山大学学術研究院ヘルスシステム統合科学学域
END

start-ver=1.4
cd-journal=joma
no-vol=55
cd-vols=
no-issue=1
article-no=
start-page=55
end-page=76
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2023
dt-pub=20230724
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Die Grundlagen der wirtschaftlichen Entwicklung des Königreichs Sachsen, Fortsetzung
kn-title=ザクセン王国経済発展の基礎・続
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=

en-aut-name=MatsuoNobushige
en-aut-sei=Matsuo
en-aut-mei=Nobushige
kn-aut-name=松尾展成
kn-aut-sei=松尾
kn-aut-mei=展成
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=岡山大学名誉教授
END

start-ver=1.4
cd-journal=joma
no-vol=55
cd-vols=
no-issue=1
article-no=
start-page=35
end-page=54
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2023
dt-pub=20230724
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=New Agglomeration Indicators in Urban and Regional Economies
kn-title=都市・地域における新たな集積指標
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=　The indicators of agglomeration in urban and regional economies can be broadly classified into specialization and diversity, each of which is called the Marshal-Arrow-Romer type and the Jacobs type as external economic effects. There is also a Porter-type competitive environment indicator that advocates cluster-like agglomeration. The（modified）specialization coefficient, the Hirshman-Halfindahl index, and the entropy index are examples of indices that directly measure these factors. This paper reviews and evaluates indicators related to urban and regional economic agglomeration developed by Nakamura（2008）and Nakamura（2009）, as well as indicators directly and indirectly related to agglomeration that have been developed since then. rice field.
en-copyright=
kn-copyright=

en-aut-name=NakamuraRyohei
en-aut-sei=Nakamura
en-aut-mei=Ryohei
kn-aut-name=中村良平
kn-aut-sei=中村
kn-aut-mei=良平
aut-affil-num=1
ORCID=

en-aut-name=NagamuneTakeshi
en-aut-sei=Nagamune
en-aut-mei=Takeshi
kn-aut-name=長宗武司
kn-aut-sei=長宗
kn-aut-mei=武司
aut-affil-num=2
ORCID=

affil-num=1
en-affil=
kn-affil=

affil-num=2
en-affil=
kn-affil=
END

start-ver=1.4
cd-journal=joma
no-vol=55
cd-vols=
no-issue=1
article-no=
start-page=15
end-page=34
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2023
dt-pub=20230724
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=A Study on Central Bank Digital Currency
kn-title=中央銀行デジタル通貨（Central Bank Digital Currency）に対する一考
en-subtitle=
kn-subtitle=
en-abstract=　This paper first examines the nature and issuance and circulation of modern central bank notes issued by central banks, and secondly discusses the possibility of central bank notes being replaced by digital currencies, the functions and roles of central banknotes as cash currencies that central banks should originally fulfill, and the progress of currency digitization in global transactions of goods and services, including foreign exchange settlements. We examined whether or not it could adequately fulfill its functions and roles. <br>
　The point of contention is that “digital currency” is only one of the functions = means used in exchanging the value generated during consumption activities, and whether it is regarded as an alternative to cash and deposits, or as a completely new function as an intermediary for exchanging value that occurs in each situation in all processes until consumption activity is generated. The path to realization will be different. <br>
　In order to maximize the return on investment while taking into account the expected functional requirements of CBDC, it is not necessary to establish the functional and operational aspects of “digital currency” as the basis of a completely new payment and settlement system, but to supplement the various digitization functions promoted by private businesses. By incorporating this role, there is a high possibility that it can be realized as a“ core function of the payment system” that can be used by all citizens while keeping time and cost down.<br>
　In this paper, while taking into account the efforts of private businesses, we would like to consider how to operate “digital currency” as one of the mechanisms that will be beneficial to Japan citizens.
kn-abstract=　本稿では，まず，中央銀行が発行する現代の中央銀行券の性質や発行・流通について省察を行ない，次に，中央銀行券がデジタル通貨に置き換わる可能性について，中央銀行が，本来，果たすべき現金通貨として中央銀行券の機能や役割，また，外国為替決済を含め，グローバルな商品やサービス取引における通貨のデジタル化が進む中で，その機能や役割を十分に果たしえるか否かについて検討した。<br>
　その論点は，「デジタル通貨」はあくまでも消費活動の際に発生する価値を交換する際に使用される機能＝手段の一つであり，現金や預金を代替するものとして捉えるものなのか，それとも，消費活動が生成されるまでの全ての過程において個々の場面で発生する価値を交換する媒介手段として，全く新しい機能として捉えるのかによって，機能と役割も含め，実現するまでの道のりは違ってくる。<br>
　想定される中央銀行デジタル通貨（Central Bank Digital Currency，以下CBDCと言う）の機能要件を考慮しつつ，投資対効果の極大化を実現するには，全く新しい決済システムの根幹として「デジタル通貨」の機能面・運用面を確立するものではなく，民間事業者が進めている様々なデジタル化機能を補完するという立ち位置を加味し，現在進められている事業モデルの中に，「中央銀行券」の代替として「デジタル通貨」としてその役割を組み込むことで，時間とコストを抑えつつ，万民が利用可能な「決済システムの中核機能」として実現できる可能性は高いものと思慮する。<br>
　本稿では，民間事業者の取り組みを検証しながら，日本国民にとっても有益となる仕組みの一つとしての「デジタル通貨」の運用方法を考えたい。
en-copyright=
kn-copyright=

en-aut-name=HondaNobutaka
en-aut-sei=Honda
en-aut-mei=Nobutaka
kn-aut-name=本田伸孝
kn-aut-sei=本田
kn-aut-mei=伸孝
aut-affil-num=1
ORCID=

en-aut-name=MimuraSatoshi
en-aut-sei=Mimura
en-aut-mei=Satoshi
kn-aut-name=三村聡
kn-aut-sei=三村
kn-aut-mei=聡
aut-affil-num=2
ORCID=

affil-num=1
en-affil=
kn-affil=株式会社HFMコンサルティング

affil-num=2
en-affil=
kn-affil=岡山大学地域総合研究センター
en-keyword=CBDC (Central Bank Digital Currency)
kn-keyword=CBDC (Central Bank Digital Currency)
en-keyword=金と不換紙幣 (Gold and Fiat currency)
kn-keyword=金と不換紙幣 (Gold and Fiat currency)
en-keyword=決済システム (Payment systems)
kn-keyword=決済システム (Payment systems)
END

start-ver=1.4
cd-journal=joma
no-vol=55
cd-vols=
no-issue=1
article-no=
start-page=1
end-page=13
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2023
dt-pub=20230724
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=Some considerations of occasional income
kn-title=一時所得（所得税）に関する若干の考察
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=　In this paper, I consider the meaning of occasional income（individual income tax）in terms of legal interpretation.<br>
　Occasional income should be levied because Japanese income tax system is set up based on comprehensive income concept. But I explain some cases that it is not appropriate to impose income tax on some kind of occasional income.<br>
　How should we consider?<br>
　My conclusion is that we should use conventional wisdom when we consider legal interpretation concerning tax law.
en-copyright=
kn-copyright=

en-aut-name=FukeHiroyuki
en-aut-sei=Fuke
en-aut-mei=Hiroyuki
kn-aut-name=普家弘行
kn-aut-sei=普家
kn-aut-mei=弘行
aut-affil-num=1
ORCID=

affil-num=1
en-affil=
kn-affil=
en-keyword=Income tax
kn-keyword=Income tax
en-keyword=Comprehensive income
kn-keyword=Comprehensive income
en-keyword=Occasional income
kn-keyword=Occasional income
en-keyword=Conventional wisdom
kn-keyword=Conventional wisdom
END

start-ver=1.4
cd-journal=joma
no-vol=55
cd-vols=
no-issue=1
article-no=
start-page=
end-page=
dt-received=
dt-revised=
dt-accepted=
dt-pub-year=2023
dt-pub=20230724
dt-online=
en-article=
kn-article=
en-subject=
kn-subject=
en-title=
kn-title=表紙・目次
en-subtitle=
kn-subtitle=
en-abstract=
kn-abstract=
en-copyright=
kn-copyright=
END