{"created":"2023-05-15T12:06:51.039686+00:00","id":1752,"links":{},"metadata":{"_buckets":{"deposit":"1f642623-ae39-44e7-825d-cb659f0c8407"},"_deposit":{"created_by":7,"id":"1752","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"1752"},"status":"published"},"_oai":{"id":"oai:agu.repo.nii.ac.jp:00001752","sets":["17:8:11:228:230"]},"author_link":["2777","2894"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-11-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"49","bibliographicPageStart":"39","bibliographicVolumeNumber":"50","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":"40017264459","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":"望月, 恒男"},{"creatorName":"モチヅキ, ツネオ","creatorNameLang":"ja-Kana"},{"creatorName":"MOCHIZUKI, Tsuneo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2777","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"堀, 好一"},{"creatorName":"ホリ, コウイチ","creatorNameLang":"ja-Kana"},{"creatorName":"HORI, Kohichi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2894","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":"2020-11-24"}],"displaytype":"detail","filename":"商学研究 第50巻第1号_39-50.pdf","filesize":[{"value":"5.2 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"ポイントの会計処理と商品券の税務 ―IFRIC13「カスタマーロイヤリティープログラム」と比較して―","url":"https://agu.repo.nii.ac.jp/record/1752/files/商学研究 第50巻第1号_39-50.pdf"},"version_id":"e47e047d-a41e-402a-a541-29248443c075"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"マイレージ","subitem_subject_scheme":"Other"},{"subitem_subject":"ポイント","subitem_subject_scheme":"Other"},{"subitem_subject":"ポイント引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"ポイント使用率の見積もり可能性","subitem_subject_scheme":"Other"},{"subitem_subject":"コストベースの負債の測定","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税における収益の計上時期","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税における費用又は損失の計上時期","subitem_subject_scheme":"Other"},{"subitem_subject":"商品券に係る税務上の取扱い（法人税基本通達2-1-39《商品引換券等の発行に係る収益の帰属の時期》）","subitem_subject_scheme":"Other"},{"subitem_subject":"商品券に係る消費税の課税関係（消費税法基本通達6-4-5《物品切手等の発行》）","subitem_subject_scheme":"Other"},{"subitem_subject":"商品券に係る消費税の課税関係（消費税法基本通達9-1-22《物品切手等と引換給付する場合の譲渡等の時期》）","subitem_subject_scheme":"Other"},{"subitem_subject":"ポイントエクスチェンジ(ポイント交換制度)","subitem_subject_scheme":"Other"},{"subitem_subject":"宝くじ引換券","subitem_subject_scheme":"Other"},{"subitem_subject":"ドコモポイント","subitem_subject_scheme":"Other"},{"subitem_subject":"カスタマーロイヤリティープログラム（IFRIC13）","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRIC13の会計処理（収益の繰延べ）","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRIC13における負債の測定（公正価値に基づく負債の測定）","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":"ポイントの会計処理と商品券の税務 ―IFRIC13「カスタマーロイヤリティープログラム」と比較して―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ポイントの会計処理と商品券の税務 ―IFRIC13「カスタマーロイヤリティープログラム」と比較して―"},{"subitem_title":"The account management of Point and the taxation system of Gift Certificate: In comparison with IFRIC13 Customer royalties program","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["230"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-11-24"},"publish_date":"2020-11-24","publish_status":"0","recid":"1752","relation_version_is_last":true,"title":["ポイントの会計処理と商品券の税務 ―IFRIC13「カスタマーロイヤリティープログラム」と比較して―"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-05-15T19:49:42.711536+00:00"}