{"created":"2023-06-19T09:16:39.317804+00:00","id":941,"links":{},"metadata":{"_buckets":{"deposit":"24d1f941-2e9a-40e0-9513-acbc3451c48a"},"_deposit":{"created_by":12,"id":"941","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"941"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000941","sets":["3:321:322"]},"author_link":["652","654","653"],"item_10002_alternative_title_28":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"キョウホ ゲンブンキ ニ オケル ミツイ リョウガエテン イッカン ノ カイケイ ジツム ト ザイム ナイヨウ"}]},"item_10002_biblio_info_37":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-10-29","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"24","bibliographicPageStart":"1","bibliographicVolumeNumber":"63","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"},{"bibliographic_title":"KAETSU UNIVERSITY RESEARCH REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_creator_29":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"飯野, 幸江"}],"nameIdentifiers":[{}]}]},"item_10002_description_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"　近世日本を代表する商家の一つである三井家は、延宝元（1673）年に京都と江戸に呉服店を開業した後、呉服業に両替業を有機的に結びつけることによって発展してきた。三井家では宝永7（1710）年に、営業店と同苗を統轄する機関として大元方という組織体を設立し、大元方を頂点とする近代的で階層的な営業店組織を作り上げた。三井家の営業店組織では、呉服事業と両替事業の営業店をそれぞれ本店一巻、両替店一巻としてグループ化して事業管理をした。\n　本稿では、両替店一巻の決算帳簿『大録』を考察の中心に据え、享保－元文期における両替店一巻の会計実務と財務内容の推移を明らかにした。さらに大元方の決算帳簿『大元方勘定目録』との財務数値と関連づけながら、三井家の事業の中での両替店一巻の財務内容を時系列的に分析した。\n　その結果、享保－元文期の両替事業は、享保期に停滞はあったものの、元文期に利益や総資産を急増させており、業績は好調であることが明らかになった。しかし、大元方の財務数値と関連づけながら考察すると、本店一巻の業績が両替店一巻のそれ以上に好調であるため、三井家の事業の中での稼ぎ頭は呉服事業であり、両替事業はその次となっていることが明らかになった。","subitem_description_type":"Other"}]},"item_10002_full_name_30":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"653","nameIdentifierScheme":"WEKO"}],"names":[{"name":"イイノ, ユキエ"}]}]},"item_10002_source_id_36":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_10002_text_25":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_10002_text_32":{"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":"2021-01-15"}],"displaytype":"detail","filename":"享保―元文期における三井両替店一巻の会計実務と財務内容.pdf","filesize":[{"value":"2.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"享保―元文期における三井両替店一巻の会計実務と財務内容","url":"https://kaetsu.repo.nii.ac.jp/record/941/files/享保―元文期における三井両替店一巻の会計実務と財務内容.pdf"},"version_id":"85804351-c0cd-489e-af60-7a8aebcc1e07"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"両替店一巻","subitem_subject_scheme":"Other"},{"subitem_subject":"大元方","subitem_subject_scheme":"Other"},{"subitem_subject":"大録","subitem_subject_scheme":"Other"},{"subitem_subject":"大元方勘定目録","subitem_subject_scheme":"Other"},{"subitem_subject":"元建","subitem_subject_scheme":"Other"},{"subitem_subject":"功納","subitem_subject_scheme":"Other"},{"subitem_subject":"延銀","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":"享保―元文期における三井両替店一巻の会計実務と財務内容","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"享保―元文期における三井両替店一巻の会計実務と財務内容"},{"subitem_title":"Accounting Practices and Financial Analysis of Mitsui’s Banking Group, 1719–1740","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["322"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-01-15"},"publish_date":"2021-01-15","publish_status":"0","recid":"941","relation_version_is_last":true,"title":["享保―元文期における三井両替店一巻の会計実務と財務内容"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:20:14.903977+00:00"}