{"created":"2023-05-15T13:47:50.231538+00:00","id":7561,"links":{},"metadata":{"_buckets":{"deposit":"5b016964-dfef-4001-9e0c-63ce5ea81544"},"_deposit":{"created_by":1,"id":"7561","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"7561"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00007561","sets":["279:400"]},"author_link":["30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3・4","bibliographicPageEnd":"394","bibliographicPageStart":"357","bibliographicVolumeNumber":"57","bibliographic_titles":[{"bibliographic_title":"商学論纂"}]}]},"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_full_name_24":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"30993","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SAKAI, Katsuhiko"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学商学研究会"}]},"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":"0286-7702","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":"2019-04-22"}],"displaytype":"detail","filename":"0286-7702~57~3~357.pdf","filesize":[{"value":"1.1 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/7561/files/0286-7702~57~3~357.pdf"},"version_id":"c22b8ecd-b464-4bdf-966b-e7dfc127d4af"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"対応原則","subitem_subject_scheme":"Other"},{"subitem_subject":"費用収益対応の原則","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"債務確定基準","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却","subitem_subject_scheme":"Other"},{"subitem_subject":"引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"別段の定め","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"所得税法","subitem_subject_scheme":"Other"},{"subitem_subject":"繰延資産","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計準拠主義","subitem_subject_scheme":"Other"},{"subitem_subject":"個別的対応","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":"租税法における費用収益対応の原則 ―法人税法を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税法における費用収益対応の原則 ―法人税法を中心として―"},{"subitem_title":"Matching Principle in Taxation Law","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["400"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-08-18"},"publish_date":"2016-08-18","publish_status":"0","recid":"7561","relation_version_is_last":true,"title":["租税法における費用収益対応の原則 ―法人税法を中心として―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T18:34:14.586998+00:00"}