{"created":"2023-06-19T12:04:52.823214+00:00","id":9353,"links":{},"metadata":{"_buckets":{"deposit":"3903557c-dade-4e65-8f98-935affb81dad"},"_deposit":{"created_by":17,"id":"9353","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"9353"},"status":"published"},"_oai":{"id":"oai:kokushikan.repo.nii.ac.jp:00009353","sets":["928:11:12:280:281"]},"author_link":["15364"],"item_10002_biblio_info_168":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"國士舘大學政經論叢"}]}]},"item_10002_heading_148":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"【研究ノート】","subitem_heading_language":"ja"}]},"item_10002_publisher_169":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国士舘大学政経学会"}]},"item_10002_source_id_170":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0586-9749","subitem_source_identifier_type":"PISSN"}]},"item_10002_textarea_179":{"attribute_name":"他の資源との関係","attribute_value_mlt":[{"subitem_textarea_value":"i-libkiss　レコードID:001854"}]},"item_10002_version_type_181":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"菊谷, 正人","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"15364","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":"2016-02-01"}],"displaytype":"detail","filename":"0586_9749_127_04.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","url":"https://kokushikan.repo.nii.ac.jp/record/9353/files/0586_9749_127_04.pdf"},"version_id":"02f2b556-3614-4829-9f5c-5f63ed3396f9"}]},"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":"外形標準課税の課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"外形標準課税の課題","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"17","path":["281"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-02-01"},"publish_date":"2016-02-01","publish_status":"0","recid":"9353","relation_version_is_last":true,"title":["外形標準課税の課題"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2024-02-03T05:42:09.046325+00:00"}