{"created":"2025-03-21T07:01:45.646993+00:00","id":2000262,"links":{},"metadata":{"_buckets":{"deposit":"e15ce0e4-95c0-4e12-a3fb-f5976e4a83f6"},"_deposit":{"created_by":62,"id":"2000262","owners":[62],"pid":{"revision_id":0,"type":"depid","value":"2000262"},"status":"published"},"_oai":{"id":"oai:asia-u.repo.nii.ac.jp:02000262","sets":["206:1733999172824"]},"author_link":["23056"],"item_16_date_granted_11":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2023-03-15"}]},"item_16_degree_grantor_9":{"attribute_name":"学位授与機関","attribute_value_mlt":[{"subitem_degreegrantor":[{"subitem_degreegrantor_language":"ja","subitem_degreegrantor_name":"亜細亜大学 "}]}]},"item_16_degree_name_8":{"attribute_name":"学位名","attribute_value_mlt":[{"subitem_degreename":"修士（法学）","subitem_degreename_language":"ja"}]},"item_16_text_10":{"attribute_name":"学位授与年度","attribute_value_mlt":[{"subitem_text_value":"2022"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"松本, 優理花","creatorNameLang":"ja"},{"creatorName":"マツモト, ユリカ","creatorNameLang":"ja-Kana"},{"creatorName":"MATSUMOTO, YURIKA","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23056","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-03-21"}],"displaytype":"detail","filename":"20400379.pdf","filesize":[{"value":"309.0 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"abstract","url":"https://asia-u.repo.nii.ac.jp/record/2000262/files/20400379.pdf"},"version_id":"890731a7-6992-4016-be00-f865f854772d"}]},"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":"主たる課税処分の違法性を争い得る第二次納税義務者の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"主たる課税処分の違法性を争い得る第二次納税義務者の検討","subitem_title_language":"ja"},{"subitem_title":"A study on the second taxpayer having the right to acquire a suit to the illegality in the tax assessment","subitem_title_language":"en"}]},"item_type_id":"16","owner":"62","path":["1733999172824"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-03-21"},"publish_date":"2025-03-21","publish_status":"0","recid":"2000262","relation_version_is_last":true,"title":["主たる課税処分の違法性を争い得る第二次納税義務者の検討"],"weko_creator_id":"62","weko_shared_id":-1},"updated":"2025-04-16T04:48:55.714027+00:00"}