{"created":"2023-05-15T13:48:49.193996+00:00","id":8913,"links":{},"metadata":{"_buckets":{"deposit":"8705bc88-b110-4a63-be6d-0bf7e344499e"},"_deposit":{"created_by":1,"id":"8913","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8913"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008913","sets":["442:506"]},"author_link":["39142","30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"175","bibliographicPageStart":"153","bibliographicVolumeNumber":"32","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 constitution prescribes a basis of a tax burden according to a law Article 84 of the constitution is a significant text of law in the field of the calculation of taxation and the accounting procedure. However, it is prescribed that a corporation tax law is based on a bill of an enterprise.\n　The current situation that accounting practice is hugely influenced by the tax administration is often considered to be a serious problem we can not overlook. As start, the current situation of accounting practice being strongly influenced by the tax administration surely is a huge problem. However, the fact problem that some of the regulation define the rules of is a more important.","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":[{"nameIdentifier":"39142","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":"2019-04-25"}],"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/8913/files/NoData_kigyoken1.pdf"},"version_id":"9436dbd4-fcba-4f45-b673-0442de9f57a3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"公正処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"通達の影響力","subitem_subject_scheme":"Other"},{"subitem_subject":"企業慣行","subitem_subject_scheme":"Other"},{"subitem_subject":"租税法律主義","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計準拠主義","subitem_subject_scheme":"Other"},{"subitem_subject":"興銀事件","subitem_subject_scheme":"Other"},{"subitem_subject":"退職給与","subitem_subject_scheme":"Other"},{"subitem_subject":"損金経理","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税基本通達","subitem_subject_scheme":"Other"},{"subitem_subject":"東京地裁平成27年2 月26 日判決","subitem_subject_scheme":"Other"},{"subitem_subject":"逆基準性","subitem_subject_scheme":"Other"},{"subitem_subject":"三層構造","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":"公正処理基準と通達上の損金経理の要請","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公正処理基準と通達上の損金経理の要請"},{"subitem_title":"The Generally Accepted Accounting Principle and the Request of the Business Accounts","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["506"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-03-12"},"publish_date":"2018-03-12","publish_status":"0","recid":"8913","relation_version_is_last":true,"title":["公正処理基準と通達上の損金経理の要請"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:45:24.312481+00:00"}