{"created":"2023-06-19T08:50:08.424536+00:00","id":1299,"links":{},"metadata":{"_buckets":{"deposit":"2faf2023-bd21-4b40-a79f-05ad0a0ea82e"},"_deposit":{"created_by":11,"id":"1299","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"1299"},"status":"published"},"_oai":{"id":"oai:tcue.repo.nii.ac.jp:00001299","sets":["7:207:350:364"]},"author_link":["2155","2154"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"162","bibliographicPageStart":"141","bibliographicVolumeNumber":"64","bibliographic_titles":[{"bibliographic_title":"高崎経済大学論集"},{"bibliographic_title":"THE ECONOMIC JOURNAL OF TAKASAKI CITY UNIVERSITY OF ECONOMICS","bibliographic_titleLang":"en"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20635/00001243","subitem_identifier_reg_type":"JaLC"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0496-7534","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":"長谷川, 記央"},{"creatorName":"ハセガワ, ノリオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2154","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"HASEGAWA, Norio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2155","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":"2022-03-31"}],"displaytype":"detail","filename":"07_長谷川記央.pdf","filesize":[{"value":"926.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"国税徴収法39条の第二次納税義務と認定賞与の問題―会社法と税法の研究を中心として―","url":"https://tcue.repo.nii.ac.jp/record/1299/files/07_長谷川記央.pdf"},"version_id":"3e24ed39-8a94-4922-b9e5-ffe8589c1cfd"}]},"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":"国税徴収法39条の第二次納税義務と認定賞与の問題―会社法と税法の研究を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国税徴収法39条の第二次納税義務と認定賞与の問題―会社法と税法の研究を中心として―"},{"subitem_title":"The Issue of Secondary Tax Liabilities and Constructive Bonuses under Article 39 of the National Tax Collection Act:Focusing on Research in Corporate and Tax Law","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["364"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-03-31"},"publish_date":"2022-03-31","publish_status":"0","recid":"1299","relation_version_is_last":true,"title":["国税徴収法39条の第二次納税義務と認定賞与の問題―会社法と税法の研究を中心として―"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-06-19T08:58:50.877151+00:00"}