{"created":"2025-04-11T07:34:55.948017+00:00","id":2000320,"links":{},"metadata":{"_buckets":{"deposit":"db3ac3b5-71cc-4dd9-b84b-cb673f888195"},"_deposit":{"created_by":61,"id":"2000320","owners":[61],"pid":{"revision_id":0,"type":"depid","value":"2000320"},"status":"published"},"_oai":{"id":"oai:asia-u.repo.nii.ac.jp:02000320","sets":["202:1744351265016"]},"author_link":["22772"],"item_1744099429134":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_biblio_info_23":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"30","bibliographicPageStart":"62","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"法学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"HOGAKU KENKYU RONSHU ―Journal of Legal Studies―","bibliographic_titleLang":"en"}]}]},"item_9_publisher_9":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"亜細亜大学大学院法学研究科","subitem_publisher_language":"ja"}]},"item_9_source_id_10":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03884945","subitem_source_identifier_type":"PISSN"}]},"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":"鵜川, とも","creatorNameLang":"ja"},{"creatorName":"ウカワ, トモ","creatorNameLang":"ja-Kana"},{"creatorName":"Ukawa, Tomo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"22772","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":"2025-04-11"}],"displaytype":"detail","filename":"11700021.pdf","filesize":[{"value":"440.7 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://asia-u.repo.nii.ac.jp/record/2000320/files/11700021.pdf"},"version_id":"943dbd8f-d852-4126-83e0-450218f006a2"}]},"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":"所得税法の所得区分に関する考察（一） : 最高裁平成27年3月10日判決及び最高裁平成29年12月15日判決（馬券事件）を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法の所得区分に関する考察（一） : 最高裁平成27年3月10日判決及び最高裁平成29年12月15日判決（馬券事件）を中心に","subitem_title_language":"ja"},{"subitem_title":"High Stakes; A Study on income category to which horse racing winning should belong under the Income Tax Act（1） : Focusing on theJudgment of the Supreme Court, (3rd Petty Bench,) March 10, 2015 and the Judgment of the Supreme Court, (2nd Petty Bench,) December. 15, 2017","subitem_title_language":"en"}]},"item_type_id":"9","owner":"61","path":["1744351265016"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-04-11"},"publish_date":"2025-04-11","publish_status":"0","recid":"2000320","relation_version_is_last":true,"title":["所得税法の所得区分に関する考察（一） : 最高裁平成27年3月10日判決及び最高裁平成29年12月15日判決（馬券事件）を中心に"],"weko_creator_id":"61","weko_shared_id":-1},"updated":"2025-04-16T00:06:55.886706+00:00"}