{"created":"2023-06-20T16:52:21.637805+00:00","id":9470,"links":{},"metadata":{"_buckets":{"deposit":"1df1cc58-de71-4a29-af45-7777d0cb293c"},"_deposit":{"created_by":5,"id":"9470","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"9470"},"status":"published"},"_oai":{"id":"oai:meiji.repo.nii.ac.jp:00009470","sets":["10:2551:2597:2641"]},"author_link":["7331"],"item_5_alternative_title_18":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Limited Partnership as Tax Shelters and Economic Substance Doctrine"}]},"item_5_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"36","bibliographicPageStart":"17","bibliographicVolumeNumber":"46","bibliographic_titles":[{"bibliographic_title":"経営学研究論集"}]}]},"item_5_description_39":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_5_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Aggressive taxpayers use tax shelters to reduce their tax burden. Limited Partnership （LPS） is often utilized as vehicle to create tax shelters. The United States face up to them to use common law doctrine such as Economic Substance Doctrine. However, Japanese tax law doesn't have standard to fight them.","subitem_description_type":"Abstract"}]},"item_5_link_63":{"attribute_name":"OPACbibid","attribute_value_mlt":[{"subitem_link_text":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00014489","subitem_link_url":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00014489"}]},"item_5_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明治大学大学院","subitem_publisher_language":"ja"}]},"item_5_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1340-9190","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":"AN10475861","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":"高浜, 智輝"}],"nameIdentifiers":[{"nameIdentifier":"7331","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_login","displaytype":"detail","filename":"keieigakuronshu_46_17.pdf","filesize":[{"value":"524.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"学内限定公開(学外からはログイン要求され閲覧不可)","url":"https://meiji.repo.nii.ac.jp/record/9470/files/keieigakuronshu_46_17.pdf"},"version_id":"98b499b9-79f7-46a0-97bc-3e64ac81b27d"}]},"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":"タックス・シェルターとしてのリミテッド・パートナーシップと経済的実質法理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"タックス・シェルターとしてのリミテッド・パートナーシップと経済的実質法理","subitem_title_language":"ja"}]},"item_type_id":"5","owner":"5","path":["2641"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-05-31"},"publish_date":"2017-05-31","publish_status":"0","recid":"9470","relation_version_is_last":true,"title":["タックス・シェルターとしてのリミテッド・パートナーシップと経済的実質法理"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-09-07T03:20:29.248795+00:00"}