{"created":"2023-06-19T08:22:41.231350+00:00","id":405,"links":{},"metadata":{"_buckets":{"deposit":"561979a2-cef2-4966-b958-83208beebf18"},"_deposit":{"created_by":12,"id":"405","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"405"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00000405","sets":["26:31:120"]},"author_link":["303","663"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"75","bibliographicPageStart":"67","bibliographic_titles":[{"bibliographic_title":"会計専門職紀要"},{"bibliographic_title":"The Journal of Professional Accountancy","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"303","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Sakai, Takaharu"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本学園大学大学院会計専門職研究科会計専門職紀要編集委員会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12483483","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-0844","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"堺, 貴晴"}],"nameIdentifiers":[{"nameIdentifier":"663","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":"2014-10-09"}],"displaytype":"detail","filename":"kaikei04-05.pdf","filesize":[{"value":"859.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kaikei04-05","url":"https://kumagaku.repo.nii.ac.jp/record/405/files/kaikei04-05.pdf"},"version_id":"e1378ec5-a9ae-4255-9e54-25fe09953602"}]},"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":"公益法人等におけるみなし寄附金の検討 : 損金算入の可否と帰属年度の問題を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公益法人等におけるみなし寄附金の検討 : 損金算入の可否と帰属年度の問題を中心として"},{"subitem_title":"Problems of Deemed Donations in the Public Interest Corporations","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["120"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-10-09"},"publish_date":"2014-10-09","publish_status":"0","recid":"405","relation_version_is_last":true,"title":["公益法人等におけるみなし寄附金の検討 : 損金算入の可否と帰属年度の問題を中心として"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:29:17.619363+00:00"}