{"created":"2023-08-30T01:31:46.008281+00:00","id":2000005,"links":{},"metadata":{"_buckets":{"deposit":"ec4fc742-8894-4de3-8472-83225e6079f5"},"_deposit":{"created_by":12,"id":"2000005","owner":"12","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"2000005"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:02000005","sets":["24:107"]},"author_link":[],"item_10006_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A reserches of Predictability in the Rules for Denial of Calculation's Actions by Family Companies : Focusing on the application of Article 132 of the Corporate Tax Law"}]},"item_10006_date_granted_11":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2023-03-24"}]},"item_10006_degree_grantor_9":{"attribute_name":"学位授与機関","attribute_value_mlt":[{"subitem_degreegrantor":[{"subitem_degreegrantor_name":"熊本学園大学"}],"subitem_degreegrantor_identifier":[{"subitem_degreegrantor_identifier_name":"37402","subitem_degreegrantor_identifier_scheme":"kakenhi"}]}]},"item_10006_degree_name_8":{"attribute_name":"学位名","attribute_value_mlt":[{"subitem_degreename":"博士(商学)"}]},"item_10006_description_10":{"attribute_name":"学位授与年度","attribute_value_mlt":[{"subitem_description":"2022年度","subitem_description_type":"Other"}]},"item_10006_dissertation_number_12":{"attribute_name":"学位授与番号","attribute_value_mlt":[{"subitem_dissertationnumber":"甲第85号"}]},"item_10006_version_type_18":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAlternatives":[{"creatorAlternative":"Honda, Fuminori"}],"creatorNames":[{"creatorName":"本田, 郁之"}],"familyNames":[{"familyName":"本田"}],"givenNames":[{"givenName":"郁之"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-08-30"}],"filename":"2022k-shogaku29.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","url":{"url":"https://kumagaku.repo.nii.ac.jp/record/2000005/files/2022k-shogaku29.pdf"},"version_id":"5ef5a9fd-bc45-48cc-adc4-d16941984607"}]},"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":"doctoral thesis"}]},"item_title":"同族会社の行為計算否認規定における予測可能性の研究 : 法人税法132条の適用を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"同族会社の行為計算否認規定における予測可能性の研究 : 法人税法132条の適用を中心として"}]},"item_type_id":"10006","owner":"12","path":["107"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-08-30"},"publish_date":"2023-08-30","publish_status":"0","recid":"2000005","relation_version_is_last":true,"title":["同族会社の行為計算否認規定における予測可能性の研究 : 法人税法132条の適用を中心として"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-08-30T05:24:50.870379+00:00"}