{"created":"2023-07-25T10:32:43.117696+00:00","id":5119,"links":{},"metadata":{"_buckets":{"deposit":"c892c6ca-6109-4a81-845a-9bbf6c3e001c"},"_deposit":{"created_by":4,"id":"5119","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5119"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005119","sets":["267:947:969"]},"author_link":["23730","23731"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1998-11-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"149","bibliographicPageStart":"139","bibliographicVolumeNumber":"4","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":"　The purpose of this paper is considering a relation between property valuation basis and protection of creditors' interests in the early Japanese commercial law. Accounting systems in the early Meiji era recognized existence of differet systems. One was legal financial accounting of the Japnese commercial law which was derived from German institution，the other was accounting practice of business which was derived from Englandand the US. In establishing Japanese commercial law，the property valuation basis adoptedcurrent cost basis. The Japanese accounting practice adopted historical cost basis. However，current cost basis had the limitation for protection of creditors'interests. Afterward，the property valuation basis has changed historical cost basis in legal financial accounting Japanese commercial law. I tkink that it is important to investigate the property valuation basis. Therefore，this paper has shown the changing process of the property valuation basis for protection of creditors'interests.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005112","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":"松尾, 俊彦","creatorNameLang":"ja"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Matsuo, Toshihiko","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":"ksis4_139-149.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis4_139-149.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5119/files/ksis4_139-149.pdf"},"version_id":"aabdfc92-adcc-4b3e-88df-3766e84fd727"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Legal financial accounting of the commercial law (商法会計制度)","subitem_subject_scheme":"Other"},{"subitem_subject":"The property valuation basis (財産静価基準)","subitem_subject_scheme":"Other"},{"subitem_subject":"Protection of creditors' interests (債権者保護)","subitem_subject_scheme":"Other"},{"subitem_subject":"Current cost basis (時価主義)","subitem_subject_scheme":"Other"},{"subitem_subject":"Historical cost basis (取得原価主義)","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":"わが国初期商法における財産評価基準","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国初期商法における財産評価基準","subitem_title_language":"ja"},{"subitem_title":"The Property Valuation Basis in the Early Japanese Commercial Law","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["969"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5119","relation_version_is_last":true,"title":["わが国初期商法における財産評価基準"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T11:50:26.237881+00:00"}