WEKO3
アイテム
{"_buckets": {"deposit": "2f801db9-125f-4f23-a8f1-b9ff633daf93"}, "_deposit": {"created_by": 3, "id": "20562", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "20562"}, "status": "published"}, "_oai": {"id": "oai:kwansei.repo.nii.ac.jp:00020562", "sets": ["4748"]}, "author_link": ["41205", "17468"], "item_10002_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2016-03-10", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "3", "bibliographicPageEnd": "190", "bibliographicPageStart": "173", "bibliographicVolumeNumber": "63", "bibliographic_titles": [{"bibliographic_title": "商学論究"}]}]}, "item_10002_description_4": {"attribute_name": "著者ID", "attribute_value_mlt": [{"subitem_description": "40215538", "subitem_description_type": "Other"}]}, "item_10002_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN00114131", "subitem_source_identifier_type": "NCID"}]}, "item_10002_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "02872552", "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": "齋藤, 真哉"}], "nameIdentifiers": [{"nameIdentifier": "17468", "nameIdentifierScheme": "WEKO"}, {"nameIdentifier": "1000040215538", "nameIdentifierScheme": "NRID", "nameIdentifierURI": "http://rns.nii.ac.jp/nr/1000040215538"}, {"nameIdentifier": "40215538", "nameIdentifierScheme": "e-Rad", "nameIdentifierURI": "https://kaken.nii.ac.jp/ja/search/?qm=40215538"}]}, {"creatorNames": [{"creatorName": "Saito, Shinya", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "41205", "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": "2016-12-02"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "63-3-10.pdf", "filesize": [{"value": "855.9 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 855900.0, "url": {"label": "本文", "url": "https://kwansei.repo.nii.ac.jp/record/20562/files/63-3-10.pdf"}, "version_id": "dbb0aa19-f8bc-40f3-83df-841cebdc0380"}]}, "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": "異なる資本維持概念に起因する法人税等の会計処理", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "異なる資本維持概念に起因する法人税等の会計処理"}, {"subitem_title": "Accounting for Income Taxes under Deferent Capital Maintenance Concepts", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "3", "path": ["4748"], "permalink_uri": "http://hdl.handle.net/10236/14181", "pubdate": {"attribute_name": "公開日", "attribute_value": "2016-03-09"}, "publish_date": "2016-03-09", "publish_status": "0", "recid": "20562", "relation": {}, "relation_version_is_last": true, "title": ["異なる資本維持概念に起因する法人税等の会計処理"], "weko_shared_id": -1}
異なる資本維持概念に起因する法人税等の会計処理
http://hdl.handle.net/10236/14181
http://hdl.handle.net/10236/14181cc53feaa-df68-4db3-8ceb-fa6f7ad9ccc2
名前 / ファイル | ライセンス | アクション |
---|---|---|
本文 (855.9 kB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2016-03-09 | |||||
タイトル | ||||||
タイトル | 異なる資本維持概念に起因する法人税等の会計処理 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Accounting for Income Taxes under Deferent Capital Maintenance Concepts | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
齋藤, 真哉
× 齋藤, 真哉× Saito, Shinya |
|||||
書誌情報 |
商学論究 巻 63, 号 3, p. 173-190, 発行日 2016-03-10 |
|||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02872552 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00114131 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |