{"created":"2023-05-15T12:24:51.590559+00:00","id":17096,"links":{},"metadata":{"_buckets":{"deposit":"204f43cf-7f61-48a7-b367-94502ee3e17c"},"_deposit":{"created_by":1,"id":"17096","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"17096"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00017096","sets":["528:1287:1304:2250"]},"author_link":["41736","41735"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accounting Problems of Subsidies from National Treasury on Income Tax"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1974-04-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"19","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集"}]}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"故高尾忠男教授追悼号","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"41736","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Masutani, Hirohisa"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大學商學會"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00047023","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04513401","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"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":"増谷, 裕久"}],"nameIdentifiers":[{"nameIdentifier":"41735","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":"2020-10-29"}],"displaytype":"detail","filename":"KU-1100-19740425-03.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-19740425-03.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/17096/files/KU-1100-19740425-03.pdf"},"version_id":"052c7f88-7be6-4623-b064-edca923c718d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"}]},"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":"税法上の国庫補助金をめぐる会計問題 : 特に圧縮記帳制度と「その他の資本剰余金」を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税法上の国庫補助金をめぐる会計問題 : 特に圧縮記帳制度と「その他の資本剰余金」を中心として"}]},"item_type_id":"10","owner":"1","path":["2250"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-10-29"},"publish_date":"2020-10-29","publish_status":"0","recid":"17096","relation_version_is_last":true,"title":["税法上の国庫補助金をめぐる会計問題 : 特に圧縮記帳制度と「その他の資本剰余金」を中心として"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-16T23:53:01.145571+00:00"}