{"created":"2023-06-19T08:25:36.404241+00:00","id":3629,"links":{},"metadata":{"_buckets":{"deposit":"44ac90e3-e0c4-4dc5-b720-c7c89c5ce2ed"},"_deposit":{"created_by":12,"id":"3629","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"3629"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00003629","sets":["24:107"]},"author_link":["6561","6560"],"item_10006_date_granted_11":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2021-03-24"}]},"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":"2020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71号"}]},"item_10006_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"6561","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Watanabe, Takashi"}]}]},"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":[{"creatorNames":[{"creatorName":"渡辺, 崇志"}],"nameIdentifiers":[{"nameIdentifier":"6560","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":"2022-03-15"}],"displaytype":"detail","filename":"2020k-shogaku20.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"2020k-shogaku20","url":"https://kumagaku.repo.nii.ac.jp/record/3629/files/2020k-shogaku20.pdf"},"version_id":"32f7db87-1e60-47d5-b0ab-1eb6c9466465"}]},"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","resourceuri":"http://purl.org/coar/resource_type/c_db06"}]},"item_title":"申告納税制度における更正の請求の射程","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"申告納税制度における更正の請求の射程"}]},"item_type_id":"10006","owner":"12","path":["107"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-03-15"},"publish_date":"2022-03-15","publish_status":"0","recid":"3629","relation_version_is_last":true,"title":["申告納税制度における更正の請求の射程"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T08:35:49.117599+00:00"}