{"created":"2025-06-12T05:45:59.659422+00:00","id":2000398,"links":{},"metadata":{"_buckets":{"deposit":"7f3c45ef-832b-42d3-87b8-6526ffd6bff8"},"_deposit":{"created_by":61,"id":"2000398","owners":[61],"pid":{"revision_id":0,"type":"depid","value":"2000398"},"status":"published"},"_oai":{"id":"oai:asia-u.repo.nii.ac.jp:02000398","sets":["206:1749706610052"]},"author_link":["23187"],"item_16_date_granted_11":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2025-03-15"}]},"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）"}]},"item_16_text_10":{"attribute_name":"学位授与年度","attribute_value_mlt":[{"subitem_text_value":"2024"}]},"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":"KAWAMURA, KYOHEI","creatorNameLang":"en"},{"creatorName":"川村, 匡平","creatorNameLang":"ja"},{"creatorName":"カワムラ, キョウヘイ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"KAWAMURA","familyNameLang":"en"},{"familyName":"川村","familyNameLang":"ja"},{"familyName":"カワムラ","familyNameLang":"ja-Kana"}],"givenNames":[{"givenName":"KYOHEI","givenNameLang":"en"},{"givenName":"匡平","givenNameLang":"ja"},{"givenName":"キョウヘイ","givenNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"23187","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":"2025-06-12"}],"displaytype":"detail","filename":"20400458.pdf","filesize":[{"value":"706.7 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"label":"要旨","objectType":"abstract","url":"https://asia-u.repo.nii.ac.jp/record/2000398/files/20400458.pdf"},"version_id":"dcfad11c-bcef-4b27-a509-0d845d169cf2"}]},"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":"master thesis","resourceuri":"http://purl.org/coar/resource_type/c_bdcc"}]},"item_title":"役員退職給与課税に係る一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"役員退職給与課税に係る一考察","subitem_title_language":"ja"},{"subitem_title":"A study on Taxation for Retirement allowance for directors","subitem_title_language":"en"}]},"item_type_id":"16","owner":"61","path":["1749706610052"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-06-12"},"publish_date":"2025-06-12","publish_status":"0","recid":"2000398","relation_version_is_last":true,"title":["役員退職給与課税に係る一考察"],"weko_creator_id":"61","weko_shared_id":-1},"updated":"2025-07-08T06:11:14.801236+00:00"}