{"created":"2023-05-15T13:10:46.771217+00:00","id":164,"links":{},"metadata":{"_buckets":{"deposit":"10664a1a-b38f-4b8e-b83a-88cbe1536af1"},"_deposit":{"created_by":3,"id":"164","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"164"},"status":"published"},"_oai":{"id":"oai:seijoh-u.repo.nii.ac.jp:00000164","sets":["21:35"]},"author_link":["279"],"control_number":"164","item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"14","bibliographicPageEnd":"50","bibliographicPageStart":"39","bibliographic_titles":[{"bibliographic_title":"研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Research Bulletin of Seijoh University","bibliographic_titleLang":"en"}]}]},"item_2_source_id_1":{"attribute_name":"item_2_source_id_1","attribute_value_mlt":[{"subitem_source_identifier":"AA12143816","subitem_source_identifier_type":"NCID"}]},"item_2_text_8":{"attribute_name":"item_2_text_8","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"Suzuki, Aiichiro","creatorNameLang":"en"},{"creatorName":"鈴木, 愛一郎","creatorNameLang":"ja"},{"creatorName":"スズキ, アイイチロウ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"Suzuki","familyNameLang":"en"},{"familyName":"鈴木","familyNameLang":"ja"},{"familyName":"スズキ","familyNameLang":"ja-Kana"}],"givenNames":[{"givenName":"Aiichiro","givenNameLang":"en"},{"givenName":"愛一郎","givenNameLang":"ja"},{"givenName":"アイイチロウ","givenNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"279","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":"2016-10-28"}],"displaytype":"detail","filename":"KJ00009638359.pdf","filesize":[{"value":"4.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00009638359.pdf","url":"https://seijoh-u.repo.nii.ac.jp/record/164/files/KJ00009638359.pdf"},"version_id":"a33d7674-6976-460a-a3b7-47af859231b1"}]},"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 bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"無償取引課税論理の考察~法人税法第22条2項を考える~","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"無償取引課税論理の考察~法人税法第22条2項を考える~","subitem_title_language":"ja"},{"subitem_title":"A Consideration of the Taxation Practice on Free of Transaction : The Interpretation of Corporate Income Tax Law (Article22, Para.2)","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["35"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-10-28"},"publish_date":"2016-10-28","publish_status":"0","recid":"164","relation_version_is_last":true,"title":["無償取引課税論理の考察~法人税法第22条2項を考える~"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2024-11-14T06:45:09.649211+00:00"}