{"created":"2023-05-15T14:21:27.924799+00:00","id":26096,"links":{},"metadata":{"_buckets":{"deposit":"580d43f1-db54-4504-bdd9-0c5230fa5365"},"_deposit":{"created_by":18,"id":"26096","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"26096"},"status":"published"},"_oai":{"id":"oai:asia-u.repo.nii.ac.jp:00026096","sets":["202:1253"]},"author_link":["22646"],"item_9_biblio_info_23":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"1","bibliographicPageStart":"28","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":"長山, 織恵","creatorNameLang":"ja"},{"creatorName":"ナガヤマ, オリエ","creatorNameLang":"ja-Kana"},{"creatorName":"Nagayama, Orie","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"22646","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","filename":"11700014.pdf","filesize":[{"value":"812.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"11700014.pdf","url":"https://asia-u.repo.nii.ac.jp/record/26096/files/11700014.pdf"},"version_id":"1f7b07d0-e2c0-44cf-864c-ce77414910a2"}]},"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":"インバージョン(税源移転)対策に関する一考察(一) : 国外転出時課税制度を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"インバージョン(税源移転)対策に関する一考察(一) : 国外転出時課税制度を中心として","subitem_title_language":"ja"},{"subitem_title":"A study on Tax-Motivated inversion (1) : Focus on the Exit Tax","subitem_title_language":"en"}]},"item_type_id":"9","owner":"18","path":["1253"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-12-23"},"publish_date":"2020-12-23","publish_status":"0","recid":"26096","relation_version_is_last":true,"title":["インバージョン(税源移転)対策に関する一考察(一) : 国外転出時課税制度を中心として"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-06-22T09:30:33.551281+00:00"}