{"created":"2023-07-25T08:00:48.946517+00:00","id":11101,"links":{},"metadata":{"_buckets":{"deposit":"222265e9-59b2-4faa-91df-216a67720543"},"_deposit":{"created_by":19,"id":"11101","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"11101"},"status":"published"},"_oai":{"id":"oai:rikkyo.repo.nii.ac.jp:00011101","sets":["381:382:1303:1516"]},"author_link":["25100","25099","25101"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"179","bibliographicPageStart":"165","bibliographicVolumeNumber":"68","bibliographic_titles":[{"bibliographic_title":"立教經濟學研究"}]}]},"item_1_creator_7":{"attribute_name":"著者よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"トウジョウ, ミワ"}],"nameIdentifiers":[{"nameIdentifier":"25100","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"研究ノート","subitem_description_type":"Other"}]},"item_1_description_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Note","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14992/00011067","subitem_identifier_reg_type":"JaLC"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00248808","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"東条, 美和"}],"nameIdentifiers":[{"nameIdentifier":"25099","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Tojo, Miwa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25101","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":"2015-03-01"}],"displaytype":"detail","filename":"AN00248808_68-04_08.pdf","filesize":[{"value":"89.6 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"url":"https://rikkyo.repo.nii.ac.jp/record/11101/files/AN00248808_68-04_08.pdf"},"version_id":"202f32cc-216d-4237-a54f-de39a1d9aa86"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法22条2項","subitem_subject_scheme":"Other"},{"subitem_subject":"無償取引","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":"法人税法における無償取引規定の性質および収益認識の根拠について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法における無償取引規定の性質および収益認識の根拠について"},{"subitem_title":"Nature and Legal Basis of Gratuitous Conveyance in the Corporate Tax Law","subitem_title_language":"en"}]},"item_type_id":"1","owner":"19","path":["1516"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-03-01"},"publish_date":"2015-03-01","publish_status":"0","recid":"11101","relation_version_is_last":true,"title":["法人税法における無償取引規定の性質および収益認識の根拠について"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-07-25T13:05:42.797120+00:00"}