{"created":"2023-06-19T08:23:00.513424+00:00","id":812,"links":{},"metadata":{"_buckets":{"deposit":"c5110329-2d5f-498f-a696-ca958c3cae4d"},"_deposit":{"created_by":12,"id":"812","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"812"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00000812","sets":["26:31:185"]},"author_link":["1423","1424"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"6","bibliographicPageEnd":"110","bibliographicPageStart":"89","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":"1424","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Goto, Tateo"}]}]},"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_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21850844","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":"後藤, 健夫"}],"nameIdentifiers":[{"nameIdentifier":"1423","nameIdentifierScheme":"WEKO"}]}]},"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":"給与所得と事業所得の区分","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"給与所得と事業所得の区分"},{"subitem_title":"Classification of Earned income and Business Income","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["185"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-12-11"},"publish_date":"2015-12-11","publish_status":"0","recid":"812","relation_version_is_last":true,"title":["給与所得と事業所得の区分"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:18:03.943028+00:00"}