{"created":"2023-06-20T16:52:22.026436+00:00","id":9476,"links":{},"metadata":{"_buckets":{"deposit":"c798c27d-deed-4e09-9ed1-953488346e16"},"_deposit":{"created_by":5,"id":"9476","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"9476"},"status":"published"},"_oai":{"id":"oai:meiji.repo.nii.ac.jp:00009476","sets":["10:2551:2597:2642"]},"author_link":["7331"],"item_5_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-09-08","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"125","bibliographicPageStart":"107","bibliographicVolumeNumber":"47","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":"Japanese corporate tax law is only applied association that is regulated and treated as corporation. In other situation, association is imposed partnership taxation. However, Japanese partnership tax law is little regulated regardless of arguments that some scholars need to regulate. Therefore,that include much uncertainty what is association imposed by partnership taxation.","subitem_description_type":"Abstract"}]},"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=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":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_login","displaytype":"detail","filename":"keieigakuronshu_47_107.pdf","filesize":[{"value":"444.4 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/9476/files/keieigakuronshu_47_107.pdf"},"version_id":"41f8191d-89a1-4f70-b53b-c7e811b7798d"}]},"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":"わが国の租税法における組合課税の判断基準 -Castle Harbour判決を参考として-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国の租税法における組合課税の判断基準 -Castle Harbour判決を参考として-","subitem_title_language":"ja"}]},"item_type_id":"5","owner":"5","path":["2642"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-01-31"},"publish_date":"2018-01-31","publish_status":"0","recid":"9476","relation_version_is_last":true,"title":["わが国の租税法における組合課税の判断基準 -Castle Harbour判決を参考として-"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-09-07T03:20:50.489771+00:00"}