{"created":"2023-06-20T13:28:52.499354+00:00","id":59,"links":{},"metadata":{"_buckets":{"deposit":"80f5ad18-30ce-492a-a818-a84aa326129c"},"_deposit":{"created_by":4,"id":"59","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"59"},"status":"published"},"_oai":{"id":"oai:hakuoh.repo.nii.ac.jp:00000059","sets":["16:17:34"]},"author_link":["179","180"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"36","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"白鴎大学大学院法学研究年報"},{"bibliographic_title":"Hakuoh Graduate School law journal, an annual","bibliographic_titleLang":"en"}]}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"1","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00006007519","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12048622","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18802699","subitem_source_identifier_type":"ISSN"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"白鴎大学"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"カンイ カゼイ セイド ニ オケル ジギョウ クブン ニ ツイテ ノ イチ コウサツ"}]},"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":"小山, 和俊"},{"creatorName":"コヤマ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"179","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Koyama, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"180","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":"簡易課税制度における事業区分についての一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"簡易課税制度における事業区分についての一考察"},{"subitem_title":"A Study on Business Classification for the Simplified Tax Method","subitem_title_language":"en"}]},"item_type_id":"2","owner":"4","path":["34"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-24"},"publish_date":"2017-02-24","publish_status":"0","recid":"59","relation_version_is_last":true,"title":["簡易課税制度における事業区分についての一考察"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-06-20T14:15:22.192873+00:00"}