{"created":"2023-06-19T09:38:07.007645+00:00","id":5741,"links":{},"metadata":{"_buckets":{"deposit":"b71bab84-1d12-45e4-b9de-e244008e7ff9"},"_deposit":{"created_by":15,"id":"5741","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"5741"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00005741","sets":["1:446:539:549"]},"author_link":["7478"],"control_number":"5741","item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"214","bibliographicPageStart":"201","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢","bibliographic_titleLang":"ja"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"千葉商科大学国府台学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"item_10002_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"item_10002_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"03854558","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"久保田, 俊介","creatorNameLang":"ja"},{"creatorName":"クボタ, シュンスケ","creatorNameLang":"ja-Kana"},{"creatorName":"KUBOTA, Shunsuke","creatorNameLang":"en"}],"familyNames":[{"familyName":"久保田","familyNameLang":"ja"},{"familyName":"クボタ","familyNameLang":"ja-Kana"},{"familyName":"KUBOTA","familyNameLang":"en"}],"givenNames":[{"givenName":"俊介","givenNameLang":"ja"},{"givenName":"シュンスケ","givenNameLang":"ja-Kana"},{"givenName":"Shunsuke","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"7478","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":"2019-04-24"}],"displaytype":"detail","filename":"Ron20190015久保田.pdf","filesize":[{"value":"332.6 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"国税通則法68条1項に規定する「隠ぺい・仮装」に関する一考察","url":"https://cuc.repo.nii.ac.jp/record/5741/files/Ron20190015久保田.pdf"},"version_id":"801bb3ea-958e-4921-a787-5dd863bdb98e"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"国税通則法68条1項に規定する「隠ぺい・仮装」に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国税通則法68条1項に規定する「隠ぺい・仮装」に関する一考察","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"15","path":["549"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-04-24"},"publish_date":"2019-04-24","publish_status":"0","recid":"5741","relation_version_is_last":true,"title":["国税通則法68条1項に規定する「隠ぺい・仮装」に関する一考察"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2025-02-21T00:22:09.873974+00:00"}