{"created":"2023-06-20T16:54:10.777348+00:00","id":11693,"links":{},"metadata":{"_buckets":{"deposit":"9a0afa56-8f4e-47ca-9025-9190105f21d4"},"_deposit":{"created_by":5,"id":"11693","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"11693"},"status":"published"},"_oai":{"id":"oai:meiji.repo.nii.ac.jp:00011693","sets":["10:3131:3174:3175:3184"]},"author_link":["3026"],"item_5_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"132","bibliographicPageStart":"103","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"会計論叢"}]}]},"item_5_description_39":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_5_link_63":{"attribute_name":"OPACbibid","attribute_value_mlt":[{"subitem_link_url":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00040367"}]},"item_5_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明治大学専門職大学院会計専門職研究科","subitem_publisher_language":"ja"}]},"item_5_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1881-9540","subitem_source_identifier_type":"ISSN"}]},"item_5_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12131883","subitem_source_identifier_type":"NCID"}]},"item_5_version_type_15":{"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":"守屋, 俊晴"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-10-11"}],"displaytype":"detail","filename":"kaikeironso_9_103.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kaikeironso_9_103.pdf","url":"https://meiji.repo.nii.ac.jp/record/11693/files/kaikeironso_9_103.pdf"},"version_id":"045b6cce-095c-48dc-8cfc-b19c5679a43e"}]},"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":"［判例研究］地方公共団体の企業への独自課税｢神奈川県臨時特例企業税」の有効性について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"［判例研究］地方公共団体の企業への独自課税｢神奈川県臨時特例企業税」の有効性について","subitem_title_language":"ja"}]},"item_type_id":"5","owner":"5","path":["3184"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2014-12-20"},"publish_date":"2014-12-20","publish_status":"0","recid":"11693","relation_version_is_last":true,"title":["［判例研究］地方公共団体の企業への独自課税｢神奈川県臨時特例企業税」の有効性について"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-09-06T09:12:24.341431+00:00"}