{"created":"2023-07-25T10:31:55.390708+00:00","id":4334,"links":{},"metadata":{"_buckets":{"deposit":"f428d147-6719-4a08-bd78-574d50807365"},"_deposit":{"created_by":4,"id":"4334","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"4334"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00004334","sets":["30:807"]},"author_link":["19212","19213"],"item_10006_date_granted_11":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2016-11-26"}]},"item_10006_degree_grantor_9":{"attribute_name":"学位授与機関","attribute_value_mlt":[{"subitem_degreegrantor":[{"subitem_degreegrantor_name":"広島文化学園大学"}],"subitem_degreegrantor_identifier":[{"subitem_degreegrantor_identifier_name":"35412","subitem_degreegrantor_identifier_scheme":"kakenhi"}]}]},"item_10006_degree_name_8":{"attribute_name":"学位名","attribute_value_mlt":[{"subitem_degreename":"博士(学術)"}]},"item_10006_description_10":{"attribute_name":"学位授与年度","attribute_value_mlt":[{"subitem_description":"2016年度","subitem_description_type":"Other"}]},"item_10006_description_17":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10006_dissertation_number_12":{"attribute_name":"学位授与番号","attribute_value_mlt":[{"subitem_dissertationnumber":"甲第3号"}]},"item_10006_publisher_5":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"広島文化学園大学"}]},"item_10006_rights_13":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"データの複製(印刷・ダウンロード等)は、調査研究・教育または学修を目的としている場合に限定します。"}]},"item_10006_version_type_18":{"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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"堀, 真也","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"19212","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hori, Shinya","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"19213","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":"2023-05-29"}],"displaytype":"detail","filename":"hbgsisgc_hori_shinya.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgsisgc_hori_shinya.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/4334/files/hbgsisgc_hori_shinya.pdf"},"version_id":"749f1d82-af15-40ae-9c27-2f440e8cdb15"}]},"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":"doctoral thesis","resourceuri":"http://purl.org/coar/resource_type/c_db06"}]},"item_title":"租税回避否認規定と否認基準の法理に関する研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税回避否認規定と否認基準の法理に関する研究","subitem_title_language":"ja"},{"subitem_title":"Study about a tax avoidance denial regulation and a principle of law of the denial standard","subitem_title_language":"en"}]},"item_type_id":"10006","owner":"4","path":["807"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"4334","relation_version_is_last":true,"title":["租税回避否認規定と否認基準の法理に関する研究"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-13T02:07:22.617016+00:00"}