{"created":"2023-06-19T08:22:39.693922+00:00","id":375,"links":{},"metadata":{"_buckets":{"deposit":"7a26c221-020d-479b-829d-5e9e9192c604"},"_deposit":{"created_by":12,"id":"375","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"375"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00000375","sets":["26:36:116"]},"author_link":["604","625"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"23","bibliographicPageStart":"1","bibliographicVolumeNumber":"18","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":"604","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Miyazaki, Yuji"}]}]},"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_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":"宮崎, 裕士"}],"nameIdentifiers":[{"nameIdentifier":"625","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得控除","subitem_subject_scheme":"Other"},{"subitem_subject":"所得概念","subitem_subject_scheme":"Other"},{"subitem_subject":"負担の公平","subitem_subject_scheme":"Other"},{"subitem_subject":"消費","subitem_subject_scheme":"Other"}]},"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":"所得控除の発展","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得控除の発展"},{"subitem_title":"Progress of Personal Deductions","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["116"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-10-06"},"publish_date":"2014-10-06","publish_status":"0","recid":"375","relation_version_is_last":true,"title":["所得控除の発展"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:17:33.184911+00:00"}