{"created":"2023-06-19T08:23:04.299702+00:00","id":892,"links":{},"metadata":{"_buckets":{"deposit":"ffef2436-899a-4e6a-a8dd-79c53b658fe9"},"_deposit":{"created_by":12,"id":"892","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"892"},"status":"published"},"_oai":{"id":"oai:kumagaku.repo.nii.ac.jp:00000892","sets":["26:36:196"]},"author_link":["608","1552"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"63","bibliographicPageStart":"39","bibliographicVolumeNumber":"20","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":"608","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hoshida, Kotaro"}]}]},"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"星田, 幸太郎"}],"nameIdentifiers":[{"nameIdentifier":"1552","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":"2016-11-28"}],"displaytype":"detail","filename":"shogaku20(2)-03.pdf","filesize":[{"value":"184.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"shogaku20(2)-03","url":"https://kumagaku.repo.nii.ac.jp/record/892/files/shogaku20(2)-03.pdf"},"version_id":"3070f7af-44de-43b2-9947-2c27f59d59fa"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法22条2項","subitem_subject_scheme":"Other"},{"subitem_subject":"確認的規定","subitem_subject_scheme":"Other"},{"subitem_subject":"無償譲渡","subitem_subject_scheme":"Other"},{"subitem_subject":"低額譲渡","subitem_subject_scheme":"Other"},{"subitem_subject":"純資産増加説","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":"法人税法における無償譲渡に係る「収益の額」の研究 : 旧法人税法の無償譲渡の取扱いを端緒として (商学部60周年・ホスピタリティ・マネジメント学科10周年記念号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法における無償譲渡に係る「収益の額」の研究 : 旧法人税法の無償譲渡の取扱いを端緒として (商学部60周年・ホスピタリティ・マネジメント学科10周年記念号)"},{"subitem_title":"The Study of the Amount of Revenue Pertaining to Gratuitous Transfer of Assets in the Corporation Tax Act : The Origin with the Taxation of Gratuitous Transfer of Assets in the Former Corporation Tax Act","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["196"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-11-28"},"publish_date":"2016-11-28","publish_status":"0","recid":"892","relation_version_is_last":true,"title":["法人税法における無償譲渡に係る「収益の額」の研究 : 旧法人税法の無償譲渡の取扱いを端緒として (商学部60周年・ホスピタリティ・マネジメント学科10周年記念号)"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:15:47.618755+00:00"}