{"created":"2023-06-19T09:16:36.024043+00:00","id":878,"links":{},"metadata":{"_buckets":{"deposit":"8055566f-7eae-4279-805f-2fcf22292231"},"_deposit":{"created_by":3,"id":"878","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"878"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000878","sets":["75:299"]},"author_link":["1752","1751"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1965-02-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"41","bibliographicPageStart":"21","bibliographicVolumeNumber":"11","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":"2","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004698407","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":"ゼイリシ ノ タチバ ト ショクセキ ニ ツイテ ゼイリシ ホウ ノ カイセイ ニ ヨセテ"}]},"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":"長谷川, 忠一"},{"creatorName":"ハセガワ, チュウイチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Hasegawa, Chuichi","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":"税理士の立場と職責について : 税理士法の改正によせて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税理士の立場と職責について : 税理士法の改正によせて"},{"subitem_title":"Standpoint and Responsibility of the Tax-practitioner","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["299"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-22"},"publish_date":"2017-02-22","publish_status":"0","recid":"878","relation_version_is_last":true,"title":["税理士の立場と職責について : 税理士法の改正によせて"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:26:23.741155+00:00"}