{"created":"2023-06-23T12:24:25.984331+00:00","id":118,"links":{},"metadata":{"_buckets":{"deposit":"7cadcf13-4334-43d3-abd9-de230a30528a"},"_deposit":{"created_by":11,"id":"118","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"118"},"status":"published"},"_oai":{"id":"oai:takachiho.repo.nii.ac.jp:00000118","sets":["6:71:27"]},"author_link":["109","110"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-02-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"90","bibliographicPageStart":"67","bibliographicVolumeNumber":"51","bibliographic_titles":[{"bibliographic_title":"高千穂論叢"},{"bibliographic_title":"THE TAKACHIHO RONSO"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"高千穂大学高千穂学会"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0388-7340","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小澤, 朋之"},{"creatorName":"オザワ, トモユキ"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Ozawa, Tomoyuki"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-04-07"}],"displaytype":"detail","filename":"04小澤朋之.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"小澤　朋之","url":"https://takachiho.repo.nii.ac.jp/record/118/files/04小澤朋之.pdf"},"version_id":"bdb6dfb7-64b0-4bd6-aca4-801ec03d4359"}]},"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":"我が国の外形標準課税制度の経緯とその適合性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"我が国の外形標準課税制度の経緯とその適合性"},{"subitem_title":"Background and Adaptability of Size-based Business Tax in Japan"}]},"item_type_id":"10002","owner":"11","path":["27"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-04-07"},"publish_date":"2017-04-07","publish_status":"0","recid":"118","relation_version_is_last":true,"title":["我が国の外形標準課税制度の経緯とその適合性"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-06-23T12:29:11.029230+00:00"}