{"created":"2023-05-15T12:06:42.093280+00:00","id":1559,"links":{},"metadata":{"_buckets":{"deposit":"33b3a947-5fa9-402a-878a-950f5ca5a680"},"_deposit":{"created_by":7,"id":"1559","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"1559"},"status":"published"},"_oai":{"id":"oai:agu.repo.nii.ac.jp:00001559","sets":["17:8:11:235:236"]},"author_link":["2709"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2,3","bibliographicPageEnd":"32","bibliographicPageStart":"21","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"愛知学院大学論叢. 商学研究"},{"bibliographic_title":"THE BUSINESS REVIEW OF AICHI GAKUIN UNIVERSITY THE SHOGAKU KENKYU","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"愛知学院大学商学会"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40016359247","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00006536","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02858932","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"増田, 和夫"},{"creatorName":"マスダ, カズオ","creatorNameLang":"ja-Kana"},{"creatorName":"MASUDA, Kazuo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2709","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":"2020-11-18"}],"displaytype":"detail","filename":"商学研究 第48巻第2-3号_21-32.pdf","filesize":[{"value":"7.0 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"確定決算主義について","url":"https://agu.repo.nii.ac.jp/record/1559/files/商学研究 第48巻第2-3号_21-32.pdf"},"version_id":"b9d55b7b-6f5a-4f64-9fc8-558ea0da58ed"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"確定決算主義(基準，基準主義)","subitem_subject_scheme":"Other"},{"subitem_subject":"課税所得","subitem_subject_scheme":"Other"},{"subitem_subject":"申告調整","subitem_subject_scheme":"Other"},{"subitem_subject":"決算調整","subitem_subject_scheme":"Other"},{"subitem_subject":"逆基準性","subitem_subject_scheme":"Other"},{"subitem_subject":"公正処理基準","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":"確定決算主義について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"確定決算主義について"},{"subitem_title":"On the Detinite Settlement of Accounts","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["236"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-11-18"},"publish_date":"2020-11-18","publish_status":"0","recid":"1559","relation_version_is_last":true,"title":["確定決算主義について"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-05-15T13:34:35.553407+00:00"}