{"created":"2023-06-19T12:16:12.747269+00:00","id":789,"links":{},"metadata":{"_buckets":{"deposit":"337a0728-b153-4ef4-a597-217222111a2d"},"_deposit":{"created_by":24,"id":"789","owners":[24],"pid":{"revision_id":0,"type":"depid","value":"789"},"status":"published"},"_oai":{"id":"oai:hachinohe-hachitan.repo.nii.ac.jp:00000789","sets":["248:144"]},"author_link":["1133"],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"21・22","bibliographicPageEnd":"102","bibliographicPageStart":"89","bibliographic_titles":[{"bibliographic_title":"八戸大学紀要"}]}]},"item_4_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"八戸大学商学部"}]},"item_4_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-6929","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"松本, 寿文"}],"nameIdentifiers":[{"nameIdentifier":"1133","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":"2016-08-26"}],"displaytype":"simple","filename":"この論文はインターネット上で公開しておりません.pdf","filesize":[{"value":"66.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"PDF(本文未公開)","url":"https://hachinohe-hachitan.repo.nii.ac.jp/record/789/files/この論文はインターネット上で公開しておりません.pdf"},"version_id":"456ae2f0-03c0-436e-94d2-2b93c78223c6"}]},"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":"法人税法施行規則の別表四,別表五（一）に関する一考査　－会計と税法のインターフェースの視点から－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法施行規則の別表四,別表五（一）に関する一考査　－会計と税法のインターフェースの視点から－"}]},"item_type_id":"4","owner":"24","path":["144"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-05-25"},"publish_date":"2016-05-25","publish_status":"0","recid":"789","relation_version_is_last":true,"title":["法人税法施行規則の別表四,別表五（一）に関する一考査　－会計と税法のインターフェースの視点から－"],"weko_creator_id":"24","weko_shared_id":-1},"updated":"2023-06-19T12:26:15.708445+00:00"}