{"created":"2023-06-19T09:16:36.916158+00:00","id":894,"links":{},"metadata":{"_buckets":{"deposit":"6db8893b-5d0f-49c6-aaa9-9721c8a05c4f"},"_deposit":{"created_by":3,"id":"894","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"894"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000894","sets":["75:301"]},"author_link":["1784","1783"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1966-04-10","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"18","bibliographicPageStart":"1","bibliographicVolumeNumber":"13","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":"1","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004698423","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":"キンダイゼイホウ ト ショトク ニンシキ キジュン サイニュウ モクテキ ノ コウタイ ト カイケイ キジュン エノ セッキン"}]},"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":"近代税法と所得認識基準 : 歳入目的の後退と会計基準への接近","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"近代税法と所得認識基準 : 歳入目的の後退と会計基準への接近"},{"subitem_title":"Modern Taxlaw and Principles of Recognizing the Income.","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["301"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-22"},"publish_date":"2017-02-22","publish_status":"0","recid":"894","relation_version_is_last":true,"title":["近代税法と所得認識基準 : 歳入目的の後退と会計基準への接近"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T09:29:18.657151+00:00"}