{"created":"2023-06-19T09:36:18.530200+00:00","id":2485,"links":{},"metadata":{"_buckets":{"deposit":"69169993-970b-4458-a8b8-43cf54e97803"},"_deposit":{"created_by":3,"id":"2485","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2485"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00002485","sets":["1:315:358:360"]},"author_link":["2587","2589","2588"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"260","bibliographicPageStart":"251","bibliographicVolumeNumber":"51","bibliographic_titles":[{"bibliographic_title":"千葉商大紀要"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"今村, 修"}],"nameIdentifiers":[{"nameIdentifier":"2587","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"イマムラ, オサム"}],"nameIdentifiers":[{"nameIdentifier":"2588","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"IMAMURA, Osamu","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2589","nameIdentifierScheme":"WEKO"}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00142578","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論説"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"千葉商科大学商経学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2014-03-01"}],"displaytype":"detail","filename":"KJ00009138559.pdf","filesize":[{"value":"288.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/2485/files/KJ00009138559.pdf"},"version_id":"fb903a82-d83e-42be-a849-35b1514ca4b3"}]},"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":"所得税法と資産分類","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法と資産分類"},{"subitem_title":"Indivisual Tax Law and Asset Classification","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["360"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-03-01"},"publish_date":"2014-03-01","publish_status":"0","recid":"2485","relation_version_is_last":true,"title":["所得税法と資産分類"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:54:12.436636+00:00"}