{"created":"2023-05-15T14:43:05.444618+00:00","id":1875,"links":{},"metadata":{"_buckets":{"deposit":"049be071-c28c-422c-902c-66173decf4fe"},"_deposit":{"created_by":20,"id":"1875","owners":[20],"pid":{"revision_id":0,"type":"depid","value":"1875"},"status":"published"},"_oai":{"id":"oai:konan-u.repo.nii.ac.jp:00001875","sets":["10:258:265:266"]},"author_link":["3349","3350"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-06-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"48","bibliographicPageStart":"21","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"甲南経営研究"},{"bibliographic_title":"Konan business review","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf ","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14990/00001856","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"甲南大学経営学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00084507","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04524152","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"古田, 美保"},{"creatorName":"フルタ, ミホ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3349","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Furuta, Miho","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3350","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":"2017-02-15"}],"displaytype":"detail","filename":"K01745.pdf","filesize":[{"value":"614.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"K01745","url":"https://konan-u.repo.nii.ac.jp/record/1875/files/K01745.pdf"},"version_id":"3f5262ca-55e4-4dba-ae16-2f7a16a9dda3"}]},"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":"欠損金税制における効率性原則","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"欠損金税制における効率性原則"},{"subitem_title":"Study of Efficiency on Net Operating Loss Taxation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"20","path":["266"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-15"},"publish_date":"2017-02-15","publish_status":"0","recid":"1875","relation_version_is_last":true,"title":["欠損金税制における効率性原則"],"weko_creator_id":"20","weko_shared_id":-1},"updated":"2023-05-16T06:12:11.762597+00:00"}