{"_buckets": {"deposit": "08722f5a-d70b-43f4-8404-23a74026c9d1"}, "_deposit": {"created_by": 18, "id": "26093", "owners": [18], "pid": {"revision_id": 0, "type": "depid", "value": "26093"}, "status": "published"}, "_oai": {"id": "oai:asia-u.repo.nii.ac.jp:00026093", "sets": []}, "author_link": ["22394"], "item_9_biblio_info_23": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2020", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "105", "bibliographicPageStart": "132", "bibliographicVolumeNumber": "43", "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": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "岩岡, 由美", "creatorNameLang": "ja"}, {"creatorName": "イワオカ, ユミ", "creatorNameLang": "ja-Kana"}, {"creatorName": "Iwaoka, Yumi", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "22394", "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": "2020-12-23"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "11700011.pdf", "filesize": [{"value": "880.7 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 880700.0, "url": {"label": "11700011.pdf", "url": "https://asia-u.repo.nii.ac.jp/record/26093/files/11700011.pdf"}, "version_id": "60e5c9e3-2b83-4c71-90d4-c20a7f964d81"}]}, "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": "現行消費税法の損税問題に関する一考察（二・完） : 医療機関における控除対象外消費税問題を中心として", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "現行消費税法の損税問題に関する一考察（二・完） : 医療機関における控除対象外消費税問題を中心として", "subitem_title_language": "ja"}, {"subitem_title": "A Study on Unshiftable Tax Problem Within Current Consumption Tax (2) : Focusing on the Issue of Total Tax Waived Against Tax Credit on Consumption Tax within Medical Institutions", "subitem_title_language": "en"}]}, "item_type_id": "9", "owner": "18", "path": ["1253"], "permalink_uri": "https://asia-u.repo.nii.ac.jp/records/26093", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2020-12-23"}, "publish_date": "2020-12-23", "publish_status": "0", "recid": "26093", "relation": {}, "relation_version_is_last": true, "title": ["現行消費税法の損税問題に関する一考察（二・完） : 医療機関における控除対象外消費税問題を中心として"], "weko_shared_id": -1}