{"created":"2023-05-15T13:48:38.631231+00:00","id":8669,"links":{},"metadata":{"_buckets":{"deposit":"c1478194-bdc9-4b9a-a5ff-870a9a6286fd"},"_deposit":{"created_by":1,"id":"8669","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8669"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008669","sets":["442:485"]},"author_link":["38706","30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-08-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"140","bibliographicPageStart":"123","bibliographicVolumeNumber":"31","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 preservation of an account book and the bill is necessary to subtract a consumption tax in Japanese consumption tax law. This is very unique and is a characteristic of the Japanese consumption taxation system. This unique system was devised to avoid the objection to a consumption tax system. This is because the dissenter objected to an invoice system such as EU. The term such as “preservation” and “equipping” and “recording” in Japanese consumption tax law is not arranged, because it introduce a way of thinking of corporate tax law and income tax law. This problem is not necessarily a small problem.","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_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":"2019-04-25"}],"displaytype":"detail","filename":"NoData_kigyoken1.pdf","filesize":[{"value":"123.0 kB"}],"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/8669/files/NoData_kigyoken1.pdf"},"version_id":"50fbc935-ffb1-40bd-b278-c622495668ae"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費税法","subitem_subject_scheme":"Other"},{"subitem_subject":"インボイス方式","subitem_subject_scheme":"Other"},{"subitem_subject":"帳簿","subitem_subject_scheme":"Other"},{"subitem_subject":"請求書","subitem_subject_scheme":"Other"},{"subitem_subject":"仕入税額控除","subitem_subject_scheme":"Other"},{"subitem_subject":"青色申告","subitem_subject_scheme":"Other"},{"subitem_subject":"保存","subitem_subject_scheme":"Other"},{"subitem_subject":"備付け","subitem_subject_scheme":"Other"},{"subitem_subject":"記録","subitem_subject_scheme":"Other"},{"subitem_subject":"適格請求書等保存方式","subitem_subject_scheme":"Other"},{"subitem_subject":"仕訳帳","subitem_subject_scheme":"Other"},{"subitem_subject":"総勘定元帳","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":"消費税法上の「帳簿」保存の意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税法上の「帳簿」保存の意義"},{"subitem_title":"Significance of the Preservation of the Account Book in the Consumption Tax Law","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["485"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-18"},"publish_date":"2017-10-18","publish_status":"0","recid":"8669","relation_version_is_last":true,"title":["消費税法上の「帳簿」保存の意義"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:50:09.420833+00:00"}