{"created":"2023-05-15T10:28:29.875113+00:00","id":111,"links":{},"metadata":{"_buckets":{"deposit":"a9c473ef-829d-4a5d-ad91-4a65c1132dea"},"_deposit":{"created_by":11,"id":"111","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"111"},"status":"published"},"_oai":{"id":"oai:toyama-c.repo.nii.ac.jp:00000111","sets":["6:20"]},"author_link":["216","215"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-10","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"86","bibliographicPageStart":"75","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"富山短期大学紀要"}]}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"加納, 輝尚"},{"creatorName":"カノウ, テルマサ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"KANOU, Terumasa","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-12-27"}],"displaytype":"detail","filename":"第48　加納　輝尚.pdf","filesize":[{"value":"607.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"第48　加納　輝尚","url":"https://toyama-c.repo.nii.ac.jp/record/111/files/第48　加納　輝尚.pdf"},"version_id":"2b62e57b-3928-43a8-ad25-e831ed8689a1"}]},"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":"中小企業の会計に関する基本要領と法人税法のと親和性の一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業の会計に関する基本要領と法人税法のと親和性の一考察"},{"subitem_title":"Considering the Affinity between Best Practices and the Corporate Tax Code within Accounting at Small and Medium-sized Businesses","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["20"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-01-05"},"publish_date":"2018-01-05","publish_status":"0","recid":"111","relation_version_is_last":true,"title":["中小企業の会計に関する基本要領と法人税法のと親和性の一考察"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-05-15T11:06:55.906202+00:00"}