{"created":"2023-07-25T10:32:40.547114+00:00","id":5080,"links":{},"metadata":{"_buckets":{"deposit":"4c56835e-11e4-455a-96e0-0b4f6a88ecf7"},"_deposit":{"created_by":4,"id":"5080","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5080"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005080","sets":["267:947:965"]},"author_link":["23562","23563"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-12-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"120","bibliographicPageStart":"105","bibliographicVolumeNumber":"8","bibliographic_titles":[{"bibliographic_title":"社会情報学研究"}]}]},"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_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　This study investigates the cost allocation theory for depreciation from 1918 to 2002 in Japan. First，we examine some authors' theories for depreciation: that is，theory by Ryozo Yoshida (1928)，Seitaro Suyama (1929), Shotaro Takase (1931)，and the Tokyo Chamber of Commerce and Industry (Materials in 1934). And we analyze the views for depreciation by Tetsuzo Ota from 1918 to 1962. He argued that cost allocation essentially referred to recovery of invested capital. But it is assumed in this paper that depreciation theory in Japan has been based on Tetsuzo Ota's early approach or dynamic accounting theory. And the Business Accounting Principles in Japan now prescribe cost allocation theory for depreciation in accordance with the dynamic accounting theory. However，the term which means' the reserve for renewal theory for depreciation has been generally accepted. Therefore，the term which means the reserve for renewal theory for depreciation was adopted as a term for depreciation in 1934 in Japan.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005073","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"呉大学社会情報学部"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この論文は国立情報学研究所の電子図書館事業により電子化されました。"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10586239","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13418459","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":"濱沖, 典之","creatorNameLang":"ja"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Hamaoki, Noriyuki","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":"2023-05-30"}],"displaytype":"detail","filename":"ksis8_105-120.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis8_105-120.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5080/files/ksis8_105-120.pdf"},"version_id":"4b0cd53d-bab7-44e8-a4ec-4ac6ec411bf9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Depreciation (減価償却)","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Allocation (費用配分)","subitem_subject_scheme":"Other"},{"subitem_subject":"Retrieval of Invested Capital (投下資本の回収)","subitem_subject_scheme":"Other"},{"subitem_subject":"Reserve for Renewal (取替資金の蓄積)","subitem_subject_scheme":"Other"},{"subitem_subject":"Capital Maintenance (資本維持)","subitem_subject_scheme":"Other"}]},"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":"会計学上の減価償却論の展開 : わが国における費用配分論の展開と定着","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計学上の減価償却論の展開 : わが国における費用配分論の展開と定着","subitem_title_language":"ja"},{"subitem_title":"The Development of Depreciation Theory of Accounting : The Development of Cost Allocation Theory for Depreciation in Japan","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["965"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5080","relation_version_is_last":true,"title":["会計学上の減価償却論の展開 : わが国における費用配分論の展開と定着"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T12:05:33.323274+00:00"}