{"created":"2023-05-15T13:50:57.829322+00:00","id":11989,"links":{},"metadata":{"_buckets":{"deposit":"8651295a-b58a-4476-8c52-27315e0bfedf"},"_deposit":{"created_by":1,"id":"11989","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"11989"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00011989","sets":["442:638"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"41","bibliographicPageStart":"25","bibliographicVolumeNumber":"34","bibliographic_titles":[{"bibliographic_title":"企業研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The examination from the point of view called the third party report is necessary in thinking about the way of the tax practice compliance of our country. In the past, we had a third party report system. However, it was abolished, and the system ended in failure after it was carried out for several years. On the other hand, in the domain of the audit, a report system to the government is introduced. This report suggests the report system by the licensed tax accountant. In fact, violation of laws and ordinances takes the proposal system to the authorities of the inspector at the time of the discovery, the report rule of the certified public accountant about the illegal act into account on this occasion.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30993","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAKAI, Katsuhiko","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学企業研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9938","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"酒井, 克彦"},{"creatorName":"サカイ, カツヒコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-02-22"}],"displaytype":"detail","filename":"1347-9938-34-02.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/11989/files/1347-9938-34-02.pdf"},"version_id":"9f563f88-61f8-46d4-9db7-a0d2eb21651f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"税理士","subitem_subject_scheme":"Other"},{"subitem_subject":"不正事実","subitem_subject_scheme":"Other"},{"subitem_subject":"第三者通報制度","subitem_subject_scheme":"Other"},{"subitem_subject":"公示制度","subitem_subject_scheme":"Other"},{"subitem_subject":"公認会計士","subitem_subject_scheme":"Other"},{"subitem_subject":"申出制度","subitem_subject_scheme":"Other"},{"subitem_subject":"公益通報者保護法","subitem_subject_scheme":"Other"},{"subitem_subject":"違法行為報告義務","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":"税理士による不正事実通報制度の創設提案（中）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税理士による不正事実通報制度の創設提案（中）"},{"subitem_title":"Foundation Suggestion of the Injustice Fact Report System by the Licensed Tax Accountant (No. 2)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["638"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-02-22"},"publish_date":"2020-02-22","publish_status":"0","recid":"11989","relation_version_is_last":true,"title":["税理士による不正事実通報制度の創設提案（中）"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T18:25:30.229472+00:00"}