{"created":"2023-05-15T12:07:09.244578+00:00","id":2096,"links":{},"metadata":{"_buckets":{"deposit":"38c18786-d750-4ac5-910b-db19f0d6b846"},"_deposit":{"created_by":7,"id":"2096","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"2096"},"status":"published"},"_oai":{"id":"oai:agu.repo.nii.ac.jp:00002096","sets":["35:43:83:298:300"]},"author_link":["3204"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"52","bibliographicPageStart":"43","bibliographicVolumeNumber":"45","bibliographic_titles":[{"bibliographic_title":"地域分析:愛知学院大学経営研究所々報 "},{"bibliographic_title":"The Journal of the Research Institute of Business THE CHIIKI BUNSEKI","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"愛知学院大学産業研究所 "}]},"item_10002_relation_12":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110006424326","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":"AN00006434","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0285-9084","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"立花, 得雄"},{"creatorName":"タチバナ, トクオ","creatorNameLang":"ja-Kana"},{"creatorName":"TACHIBANA, Tokuo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3204","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":"2020-12-11"}],"displaytype":"detail","filename":"地域分析第45巻第2号_43-52.pdf","filesize":[{"value":"449.6 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"ドイツコンツェルン決算書における潜在的租税","url":"https://agu.repo.nii.ac.jp/record/2096/files/地域分析第45巻第2号_43-52.pdf"},"version_id":"d5495718-2851-451a-9ae4-d62accdf1233"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"コンツェルン決算書の作成⽬的","subitem_subject_scheme":"Other"},{"subitem_subject":"潜在的租税処理の基本的コンセプト","subitem_subject_scheme":"Other"},{"subitem_subject":"商事貸借 対照表Ⅰ,Ⅱ上の租税の期間限定","subitem_subject_scheme":"Other"},{"subitem_subject":"ドイツ会計基準第10号の特別規定","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","subitem_subject_scheme":"Other"},{"subitem_subject":"会計と税効果","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":"ドイツコンツェルン決算書における潜在的租税","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツコンツェルン決算書における潜在的租税"},{"subitem_title":"Latente Steuern im HGB-Konzernabchluss","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["300"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-12-11"},"publish_date":"2020-12-11","publish_status":"0","recid":"2096","relation_version_is_last":true,"title":["ドイツコンツェルン決算書における潜在的租税"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-05-15T13:25:08.133464+00:00"}