<?xml version='1.0' encoding='UTF-8'?>
<OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd">
  <responseDate>2026-03-10T16:21:26Z</responseDate>
  <request identifier="oai:kumagaku.repo.nii.ac.jp:00001284" verb="GetRecord" metadataPrefix="jpcoar_2.0">https://kumagaku.repo.nii.ac.jp/oai</request>
  <GetRecord>
    <record>
      <header>
        <identifier>oai:kumagaku.repo.nii.ac.jp:00001284</identifier>
        <datestamp>2023-06-19T09:00:28Z</datestamp>
        <setSpec>26:200:252</setSpec>
      </header>
      <metadata>
        <jpcoar:jpcoar xmlns:datacite="https://schema.datacite.org/meta/kernel-4/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcndl="http://ndl.go.jp/dcndl/terms/" xmlns:dcterms="http://purl.org/dc/terms/" xmlns:jpcoar="https://github.com/JPCOAR/schema/blob/master/2.0/" xmlns:oaire="http://namespace.openaire.eu/schema/oaire/" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:rioxxterms="http://www.rioxx.net/schema/v2.0/rioxxterms/" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns="https://github.com/JPCOAR/schema/blob/master/2.0/" xsi:schemaLocation="https://github.com/JPCOAR/schema/blob/master/2.0/jpcoar_scm.xsd">
          <dc:title>「限定意見付監査報告書」の実態 : 我国の二号限定に関する一例</dc:title>
          <dc:title xml:lang="en">The actual state of ""qualified opinion report""</dc:title>
          <dcterms:alternative>ゲンテイ イケンツキ カンサ ホウコクショ ノ ジッタイ ワガクニ ノ 2ゴウ ゲンテイ ニカンスル イチレイ</dcterms:alternative>
          <jpcoar:creator>
            <jpcoar:creatorName>佐藤, 芳次</jpcoar:creatorName>
            <jpcoar:creatorName xml:lang="ja-Kana">サトウ, ヨシツグ</jpcoar:creatorName>
          </jpcoar:creator>
          <jpcoar:creator>
            <jpcoar:creatorName xml:lang="en">Sato, Yoshitsugu</jpcoar:creatorName>
          </jpcoar:creator>
          <dcterms:accessRights rdf:resource="http://purl.org/coar/access_right/c_14cb">metadata only access</dcterms:accessRights>
          <datacite:description descriptionType="Other">3</datacite:description>
          <datacite:description descriptionType="Other">KJ00000319078</datacite:description>
          <datacite:date dateType="Issued">1981-03-31</datacite:date>
          <dc:language>jpn</dc:language>
          <dc:type rdf:resource="http://purl.org/coar/resource_type/c_6501">departmental bulletin paper</dc:type>
          <jpcoar:identifier identifierType="URI">https://kumagaku.repo.nii.ac.jp/records/1284</jpcoar:identifier>
          <jpcoar:sourceIdentifier identifierType="NCID">AN0006647X</jpcoar:sourceIdentifier>
          <jpcoar:sourceIdentifier identifierType="ISSN">04510585</jpcoar:sourceIdentifier>
          <jpcoar:sourceTitle>熊本商大論集</jpcoar:sourceTitle>
          <jpcoar:sourceTitle xml:lang="en">The Kumamoto Shodai ronshu : the review of Kumamoto University of Commerce</jpcoar:sourceTitle>
          <jpcoar:volume>27</jpcoar:volume>
          <jpcoar:issue>3</jpcoar:issue>
          <jpcoar:pageStart>41</jpcoar:pageStart>
          <jpcoar:pageEnd>75</jpcoar:pageEnd>
          <jpcoar:file/>
        </jpcoar:jpcoar>
      </metadata>
    </record>
  </GetRecord>
</OAI-PMH>
