{"created":"2023-06-19T09:37:28.796478+00:00","id":4955,"links":{},"metadata":{"_buckets":{"deposit":"7991cb29-3fe0-4d3d-aa6c-3a40872c9767"},"_deposit":{"created_by":3,"id":"4955","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4955"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004955","sets":["1:446:486:488"]},"author_link":["6764","6766","6765"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"167","bibliographicPageStart":"151","bibliographicVolumeNumber":"50","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"佐々木, 昭久"}],"nameIdentifiers":[{"nameIdentifier":"6764","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ササキ, アキヒサ"}],"nameIdentifiers":[{"nameIdentifier":"6765","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"SASAKI, Akihisa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6766","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":"AN0014259X","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":"Articles"}]},"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":"2013-03-01"}],"displaytype":"detail","filename":"KJ00008445439.pdf","filesize":[{"value":"372.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4955/files/KJ00008445439.pdf"},"version_id":"d96407b1-223b-4d49-a79a-d79be7c588fa"}]},"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":"過少申告加算税をめぐる課税問題 : 法人税及び所得税の視点から","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"過少申告加算税をめぐる課税問題 : 法人税及び所得税の視点から"},{"subitem_title":"The Tax Imposing Issues to Additional Tax Due to Understatement : From a Viewpoint of Corporate and Individual Income Taxes ","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["488"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-03-01"},"publish_date":"2013-03-01","publish_status":"0","recid":"4955","relation_version_is_last":true,"title":["過少申告加算税をめぐる課税問題 : 法人税及び所得税の視点から"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:28:04.342779+00:00"}