{"created":"2023-06-19T08:24:51.677022+00:00","id":2813,"links":{},"metadata":{"_buckets":{"deposit":"ead11b07-ccfd-4b24-8195-57288bf85078"},"_deposit":{"created_by":3,"id":"2813","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2813"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00002813","sets":["26:36:536"]},"author_link":["5567","5568"],"item_10_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1999-08-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"31","bibliographicPageStart":"15","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"熊本学園商学論集"},{"bibliographic_title":"The Kumamoto-gakuen journal of commerce","bibliographic_titleLang":"en"}]}]},"item_10_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"2","subitem_description_type":"Other"}]},"item_10_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00000630312","subitem_description_type":"Other"}]},"item_10_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10464184","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13410199","subitem_source_identifier_type":"ISSN"}]},"item_10_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"熊本学園大学商学部"}]},"item_10_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"ドイツ ニオケル ゼイム カイケイ ノ シテキ テンカイ 1 1920ネン ノ ホウジンゼイ ホウ ノ ドウニュウ ニ カンレン シテ"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"杉田, 憲道"},{"creatorName":"スギタ, ノリミチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"5567","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Sugita, Norimichi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5568","nameIdentifierScheme":"WEKO"}]}]},"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":"ドイツにおける税務会計の史的展開(1) : 1920年の法人税法の導入に関連して","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツにおける税務会計の史的展開(1) : 1920年の法人税法の導入に関連して"},{"subitem_title":"Die geschichtliche Entwicklung der direkten Besteuerung juristischer Personen in Deutschland(1) : im Zusammenhang mit der Einfuhrung des Korperschaftsteuergesetzes im Jahre 1920","subitem_title_language":"en"}]},"item_type_id":"10","owner":"3","path":["536"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-12-16"},"publish_date":"2016-12-16","publish_status":"0","recid":"2813","relation_version_is_last":true,"title":["ドイツにおける税務会計の史的展開(1) : 1920年の法人税法の導入に関連して"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T09:13:14.353716+00:00"}