{"created":"2023-06-19T08:25:36.803372+00:00","id":3637,"links":{},"metadata":{"_buckets":{"deposit":"8305423f-edec-4e45-b3c5-081c451604ed"},"_deposit":{"created_by":12,"id":"3637","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"3637"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00003637","sets":["26:36:704"]},"author_link":["6704","6705"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"92","bibliographicPageStart":"71","bibliographicVolumeNumber":"26","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":"6705","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hori, Koki"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本学園大学商学会「熊本学園商学論集」編集委員会"}]},"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":"堀, 幸輝"}],"nameIdentifiers":[{"nameIdentifier":"6704","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":"2022-04-20"}],"displaytype":"detail","filename":"shogaku26(2)-04.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"shogaku26(2)-04","url":"https://kumagaku.repo.nii.ac.jp/record/3637/files/shogaku26(2)-04.pdf"},"version_id":"e7fc70a7-b61a-43b8-a86c-ebc600cf0284"}]},"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":"グループ法人間取引における寄附金課税の問題点 : PL農場事件を題材として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"グループ法人間取引における寄附金課税の問題点 : PL農場事件を題材として"},{"subitem_title":"Problems of donation taxation in group corporate transactions : based on the PL farm case","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["704"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-04-20"},"publish_date":"2022-04-20","publish_status":"0","recid":"3637","relation_version_is_last":true,"title":["グループ法人間取引における寄附金課税の問題点 : PL農場事件を題材として"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T08:35:24.216275+00:00"}