{"created":"2023-05-15T16:31:39.694819+00:00","id":3176,"links":{},"metadata":{"_buckets":{"deposit":"fa2fe9b0-bfe1-4c9a-92f3-0c13a112ad76"},"_deposit":{"created_by":2,"id":"3176","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"3176"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00003176","sets":["82:87:88:228"]},"author_link":["14118","14117"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Note on the Difference between Tax Accounting Standards (Article 22, Clause 4 of Japan's Corporation Tax Law) and Financial Reporting Standards: Tokyo District Court, Judgement, February 25, 2013"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3-4","bibliographicPageEnd":"300","bibliographicPageStart":"279","bibliographicVolumeNumber":"95","bibliographic_titles":[{"bibliographic_title":"経営と経済"},{"bibliographic_title":"Journal of Business and Economics","bibliographic_titleLang":"en"}]}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"長崎大学経済学部創立110周年記念論文集","subitem_description_type":"Other"},{"subitem_description":"Essays in Commemoration of the 110th Anniversary of the Faculty of Economics, Nagasaki University","subitem_description_type":"Other"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"経営と経済, 95(3-4), pp.279-300; 2016","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"14118","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Shimizu, Kazuo"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00069150","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869101","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"12"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"Economics Society of Nagasaki University"}]},"item_3_version_type_16":{"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":"清水, 一夫"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-21"}],"displaytype":"detail","filename":"Keizai95_3_279.pdf","filesize":[{"value":"448.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Keizai95_3_279.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/3176/files/Keizai95_3_279.pdf"},"version_id":"fbb85662-31be-4bd3-8737-71a38efc805d"}]},"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22条4項と企業会計基準の関係についての一考察－東京地裁平成25年2月25日判決を踏まえて－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法22条4項と企業会計基準の関係についての一考察－東京地裁平成25年2月25日判決を踏まえて－"}]},"item_type_id":"3","owner":"2","path":["228"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-04-05"},"publish_date":"2016-04-05","publish_status":"0","recid":"3176","relation_version_is_last":true,"title":["法人税法22条4項と企業会計基準の関係についての一考察－東京地裁平成25年2月25日判決を踏まえて－"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-05-15T18:33:17.913458+00:00"}