{"created":"2023-06-19T08:25:12.544388+00:00","id":3188,"links":{},"metadata":{"_buckets":{"deposit":"c7d8f87e-aec0-42a8-8845-9c67ed094cae"},"_deposit":{"created_by":12,"id":"3188","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"3188"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00003188","sets":["26:36:634"]},"author_link":["6224","6225"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-12-27","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"28","bibliographicPageStart":"15","bibliographicVolumeNumber":"22","bibliographic_titles":[{"bibliographic_title":"熊本学園商学論集"},{"bibliographic_title":"The Kumamoto-Gakuen Journal of Commerce","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"6225","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Inoue, Takato"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本学園大学商学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10464184","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13410199","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"井上, 太人"}],"nameIdentifiers":[{"nameIdentifier":"6224","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-05-17"}],"displaytype":"detail","filename":"shogaku22(1)-03.pdf","filesize":[{"value":"750.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"shogaku22(1)-03","url":"https://kumagaku.repo.nii.ac.jp/record/3188/files/shogaku22(1)-03.pdf"},"version_id":"ab5fe5b5-c1c7-4954-8fbb-6d2d5cdfef0d"}]},"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":"法人税法22条4項に関する考察 : 公正処理基準と公正会計慣行との関係性を基に (杉田憲道教授追悼号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法22条4項に関する考察 : 公正処理基準と公正会計慣行との関係性を基に (杉田憲道教授追悼号)"},{"subitem_title":"Consideration on Article 22 Clause 4 of corporate tax law : Based on the relationship between fair treatment standards and fair accounting practices","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["634"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-05-17"},"publish_date":"2018-05-17","publish_status":"0","recid":"3188","relation_version_is_last":true,"title":["法人税法22条4項に関する考察 : 公正処理基準と公正会計慣行との関係性を基に (杉田憲道教授追悼号)"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T08:45:15.175862+00:00"}