{"created":"2023-06-19T09:16:35.841402+00:00","id":874,"links":{},"metadata":{"_buckets":{"deposit":"4c06a425-664f-417d-bb99-e31498f59fd0"},"_deposit":{"created_by":3,"id":"874","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"874"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000874","sets":["75:298"]},"author_link":["1743","1744"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1964-03-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"96","bibliographicPageStart":"87","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"研究論集"},{"bibliographic_title":"Nihon Woman's Junior College of Economics annual reports of studies","bibliographic_titleLang":"en"}]}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"5","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004698403","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"判例研究","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10470595","subitem_source_identifier_type":"NCID"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"日本女子経済短期大学"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"ショトクゼイホウ ニ オケル キュウヨ ショトク ノ イギ ツウキン テイキケン ノ シキュウ ワ ショトク ゼイホウ ジョウ ノ キュウヨ カ"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"北野, 弘久"},{"creatorName":"キタノ, ヒロヒサ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Kitano, Hirohisa","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"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":"所得税法における給与所得の意義 : 通勤定期券の支給は所得税法上の給与か","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法における給与所得の意義 : 通勤定期券の支給は所得税法上の給与か"},{"subitem_title":"Study of Tax Case ; The Significance of Salary in Income Tax Law","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["298"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-22"},"publish_date":"2017-02-22","publish_status":"0","recid":"874","relation_version_is_last":true,"title":["所得税法における給与所得の意義 : 通勤定期券の支給は所得税法上の給与か"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T09:29:21.967466+00:00"}