{"created":"2024-10-11T08:47:02.662059+00:00","id":2000289,"links":{},"metadata":{"_buckets":{"deposit":"3ee69a4c-d72d-4643-a849-6e3ff3071a57"},"_deposit":{"created_by":12,"id":"2000289","owner":"12","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"2000289"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:02000289","sets":["26:31:1728617824584"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-31"},"bibliographicIssueNumber":"14","bibliographicPageEnd":"88","bibliographicPageStart":"87","bibliographic_titles":[{"bibliographic_title":"会計専門職紀要"},{"bibliographic_title":"The Journal of Professional Accountancy","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"names":[{"name":"Sakai, Katsuhiko"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本学園大学大学院会計専門職研究科会計専門職紀要編集委員会"}]},"item_10002_source_id_11":{"attribute_name":"item_10002_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN12483483","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"item_10002_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"21850844","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"酒井, 克彦","creatorNameType":"Personal"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-10-11"}],"filename":"kaikei14_04.pdf","filesize":[{"value":"604 KB"}],"format":"application/pdf","url":{"url":"https://kumagaku.repo.nii.ac.jp/record/2000289/files/kaikei14_04.pdf"},"version_id":"d3151e94-3c42-4a03-b3ee-3fe19f369203"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"【書評】 岩武一郎著　『法人税における収益認識の研究』","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"【書評】 岩武一郎著　『法人税における収益認識の研究』"}]},"item_type_id":"10002","owner":"12","path":["1728617824584"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-10-11"},"publish_date":"2024-10-11","publish_status":"0","recid":"2000289","relation_version_is_last":true,"title":["【書評】 岩武一郎著　『法人税における収益認識の研究』"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2024-10-24T01:20:38.117304+00:00"}