{"created":"2023-06-19T09:16:00.830763+00:00","id":234,"links":{},"metadata":{"_buckets":{"deposit":"972ea653-bdfe-478b-a39c-62f94e3ee4d9"},"_deposit":{"created_by":3,"id":"234","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"234"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000234","sets":["3:43:45"]},"author_link":["363","361","362"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"トウキョウ オオモトカタ ノ カイケイ チョウボ メイジ ジダイ ショキ ニ オケル ミツイ ノ カイケイ チョウボ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-12-19","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"26","bibliographicPageStart":"17","bibliographicVolumeNumber":"51","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"飯野, 幸江"}],"nameIdentifiers":[{}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"イイノ, ユキエ"}],"nameIdentifiers":[{"nameIdentifier":"362","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Iino, Yukie","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"363","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"三井では宝永7(1710)年以降、京都に置かれた大元方によって事業と同苗を一元的に統轄してきた。大元方は、設立時からずっと三井同苗の総有財産を管理し、それを事業に投じることで運用し、その見返りとして各営業店から功納を受け取っていた。ところが、明治4(1871)年に東京大元方が設立されたことによって、京都大元方では収入源である営業店からの功納が上納されなくなり、東京大元方からの為替金によって運営が行われていた。このことは、すでに京都大元方で作成された大元方勘定目録を検討することで明らかにしたが、本稿では東京大元方の会計帳簿を検討することによって、その裏付けを行った。具体的には大元帳と店々功納帳を検討し、東京大元方の開設後はすべての功納が東京大元方に上納されていること、東京大元方から京都大元方に為替金が交付されていることを明らかにした。また、これらの検討を通じて、東京大元方が当初から京都大元方に代わる三井の統轄機関となることを意図して設立されたことも明らかになった。","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学経営経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2008-12-19"}],"displaytype":"detail","filename":"KJ00005455864.pdf","filesize":[{"value":"819.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005455864","url":"https://kaetsu.repo.nii.ac.jp/record/234/files/KJ00005455864.pdf"},"version_id":"ec31bda2-adb1-4695-bf5f-74d7b011a31d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"三井","subitem_subject_scheme":"Other"},{"subitem_subject":"東京大元方","subitem_subject_scheme":"Other"},{"subitem_subject":"京都大元方","subitem_subject_scheme":"Other"},{"subitem_subject":"大元帳","subitem_subject_scheme":"Other"},{"subitem_subject":"店々功納帳","subitem_subject_scheme":"Other"},{"subitem_subject":"功納","subitem_subject_scheme":"Other"}]},"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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"東京大元方の会計帳簿 : 明治時代初期における三井の会計帳簿","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"東京大元方の会計帳簿 : 明治時代初期における三井の会計帳簿"},{"subitem_title":"Books prepared on another Central Control Organization in Mitsui","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["45"],"pubdate":{"attribute_name":"公開日","attribute_value":"2008-12-19"},"publish_date":"2008-12-19","publish_status":"0","recid":"234","relation_version_is_last":true,"title":["東京大元方の会計帳簿 : 明治時代初期における三井の会計帳簿"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:24:02.187065+00:00"}