{"_buckets": {"deposit": "966bb59a-712f-4e02-b7cd-9ccdb2b8d065"}, "_deposit": {"created_by": 23, "id": "31097", "owners": [23], "pid": {"revision_id": 0, "type": "depid", "value": "31097"}, "status": "published"}, "_oai": {"id": "oai:kwansei.repo.nii.ac.jp:00031097", "sets": ["5955"]}, "author_link": ["60889", "60888"], "item_10006_textarea_23": {"attribute_name": "内容記述", "attribute_value_mlt": [{"subitem_textarea_value": "学位の専攻分野の名称 : 博士（先端マネジメント）\n学位記番号 : 甲経営第46号（文部科学省への報告番号甲第798号）\n学位授与年月日 : 2023年3月16日"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "市場, 哲也"}], "nameIdentifiers": [{"nameIdentifier": "60888", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "Ichiba , Tetsuya", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "60889", "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": "2023-05-26"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "16市場哲也.pdf", "filesize": [{"value": "483.8 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 483800.0, "url": {"label": "論文要旨", "url": "https://kwansei.repo.nii.ac.jp/record/31097/files/16市場哲也.pdf"}, "version_id": "c5f6aac8-16e7-4e31-8f6d-a34c6b823375"}]}, "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": "thesis", "resourceuri": "http://purl.org/coar/resource_type/c_46ec"}]}, "item_title": "タックス・フェアネスに基づく税務会計概念フレームワークの構築 : ポストBEPSにおける多国籍企業の税務計画と税務戦略のコントロール体系", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "タックス・フェアネスに基づく税務会計概念フレームワークの構築 : ポストBEPSにおける多国籍企業の税務計画と税務戦略のコントロール体系"}]}, "item_type_id": "10006", "owner": "23", "path": ["5955"], "permalink_uri": "http://hdl.handle.net/10236/00030987", "pubdate": {"attribute_name": "公開日", "attribute_value": "2023-05-26"}, "publish_date": "2023-05-26", "publish_status": "0", "recid": "31097", "relation": {}, "relation_version_is_last": true, "title": ["タックス・フェアネスに基づく税務会計概念フレームワークの構築 : ポストBEPSにおける多国籍企業の税務計画と税務戦略のコントロール体系"], "weko_shared_id": 23}