{"created":"2023-05-15T13:49:00.928865+00:00","id":9180,"links":{},"metadata":{"_buckets":{"deposit":"e0258bf5-fc16-4f01-b970-e115d2b1cefd"},"_deposit":{"created_by":1,"id":"9180","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9180"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00009180","sets":["279:538"]},"author_link":["39686","30993"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-09-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1･2","bibliographicPageEnd":"123","bibliographicPageStart":"103","bibliographicVolumeNumber":"58","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_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":"2019-04-25"}],"displaytype":"detail","filename":"0286-7702~58_1_04.pdf","filesize":[{"value":"976.6 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/9180/files/0286-7702~58_1_04.pdf"},"version_id":"24bea2b8-e369-4f9b-b96c-e59f9418e1a5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"確認規定","subitem_subject_scheme":"Other"},{"subitem_subject":"創設規定","subitem_subject_scheme":"Other"},{"subitem_subject":"商法","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計","subitem_subject_scheme":"Other"},{"subitem_subject":"公正妥当","subitem_subject_scheme":"Other"},{"subitem_subject":"文理解釈","subitem_subject_scheme":"Other"},{"subitem_subject":"トライアングル体制","subitem_subject_scheme":"Other"},{"subitem_subject":"会計慣行","subitem_subject_scheme":"Other"},{"subitem_subject":"オウブンシャ","subitem_subject_scheme":"Other"},{"subitem_subject":"大竹貿易","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":"法人税法22条４項に関する確認規定説についての再考─確認規定説から創設規定説へ─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法22条４項に関する確認規定説についての再考─確認規定説から創設規定説へ─"},{"subitem_title":"Is Generally Accepted Accounting Principles of the Corporation Tax Law for the Purpose of the Confirmation ?","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["538"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-23"},"publish_date":"2018-10-23","publish_status":"0","recid":"9180","relation_version_is_last":true,"title":["法人税法22条４項に関する確認規定説についての再考─確認規定説から創設規定説へ─"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:43:02.610435+00:00"}