{"created":"2023-08-30T02:05:31.705390+00:00","id":2000006,"links":{},"metadata":{"_buckets":{"deposit":"4cf35803-3115-43d0-a2b5-08d3e2ebeedb"},"_deposit":{"created_by":12,"id":"2000006","owner":"12","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"2000006"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:02000006","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":"The Research About the Validity of the Request for Equitable Income Calculation Based on article 22(4) of Corporate Tax Law : from the viewpoint of importance for equitable income calculation proposed by the 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82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":"Kawamura, Norihiko"}],"creatorNames":[{"creatorName":"河村, 徳彦"}],"familyNames":[{"familyName":"河村"}],"givenNames":[{"givenName":"徳彦"}]}]},"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-shogaku26.pdf","filesize":[{"value":"4.4 MB"}],"format":"application/pdf","url":{"url":"https://kumagaku.repo.nii.ac.jp/record/2000006/files/2022k-shogaku26.pdf"},"version_id":"66b1fcf6-a076-43d9-8ebe-9196c3ecfb0e"}]},"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":"公正処理基準の妥当性に関する研究 : 税法固有の視点を中心にして","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公正処理基準の妥当性に関する研究 : 税法固有の視点を中心にして"}]},"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":"2000006","relation_version_is_last":true,"title":["公正処理基準の妥当性に関する研究 : 税法固有の視点を中心にして"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-08-30T04:41:56.490010+00:00"}