{"created":"2024-04-16T04:22:38.510863+00:00","id":2000085,"links":{},"metadata":{"_buckets":{"deposit":"a251b622-9b92-4fff-845e-8c2fa0ebb6fb"},"_deposit":{"created_by":15,"id":"2000085","owner":"15","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"2000085"},"status":"published"},"_oai":{"id":"oai:jiu.repo.nii.ac.jp:02000085","sets":["15","15:1696917883107","15:1696917883107:1696918256180"]},"author_link":[],"control_number":"2000085","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"81","bibliographicPageStart":"59","bibliographicVolumeNumber":"32","bibliographic_titles":[{"bibliographic_title":"城西国際大学紀要 第32巻 第１号 経営情報学部","bibliographic_titleLang":"ja"},{"bibliographic_title":"JOSAI INTERNATIONAL UNIVERSITY BULLETIN  Vol. 32 No. 1 Faculty of Management and Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60284/0002000085","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"城西国際大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18827489","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAlternatives":[{"creatorAlternative":"ﾅｶﾞｻﾜ ｼｮｳﾍｲ","creatorAlternativeLang":"ja-Kana"},{"creatorAlternative":"Shohei Nagasawa","creatorAlternativeLang":"en"}],"creatorNames":[{"creatorName":"長澤, 昇平","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-05-01"}],"filename":"【経営情報学部4】長澤昇平_2023年度紀要.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://jiu.repo.nii.ac.jp/record/2000085/files/【経営情報学部4】長澤昇平_2023年度紀要.pdf"},"version_id":"4fa23531-8ab9-4aee-8af0-44f44d0f96dc"}]},"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":"消費税法における非課税問題 ―助産に係る資産の譲渡等に関する課税誤り―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税法における非課税問題 ―助産に係る資産の譲渡等に関する課税誤り―","subitem_title_language":"ja"},{"subitem_title":"Tax Exemption Issues in the Consumption Tax Law: Taxation Errors Related to Transfer of Assets Related to Midwifery","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"15","path":["15","1696917883107","1696918256180"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-18"},"publish_date":"2024-04-18","publish_status":"0","recid":"2000085","relation_version_is_last":true,"title":["消費税法における非課税問題 ―助産に係る資産の譲渡等に関する課税誤り―"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2024-06-12T00:13:28.299291+00:00"}