<?xml version='1.0' encoding='UTF-8'?>
<OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd">
  <responseDate>2026-03-06T23:49:41Z</responseDate>
  <request metadataPrefix="oai_dc" identifier="oai:kurume.repo.nii.ac.jp:00001266" verb="GetRecord">https://kurume.repo.nii.ac.jp/oai</request>
  <GetRecord>
    <record>
      <header>
        <identifier>oai:kurume.repo.nii.ac.jp:00001266</identifier>
        <datestamp>2023-06-19T07:43:06Z</datestamp>
        <setSpec>12:224:243</setSpec>
      </header>
      <metadata>
        <oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns="http://www.w3.org/2001/XMLSchema" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
          <dc:title>The New Accounting Standards for Business Combinations in Japan</dc:title>
          <dc:title>The New Accounting Standards for Business Combinations in Japan</dc:title>
          <dc:creator>金田, 堅太郎</dc:creator>
          <dc:creator>1421</dc:creator>
          <dc:creator>カネタ, ケンタロウ</dc:creator>
          <dc:creator>Kaneta, Kentaro</dc:creator>
          <dc:description>departmental bulletin paper</dc:description>
          <dc:publisher>久留米大学商学会</dc:publisher>
          <dc:date>2004-03-22</dc:date>
          <dc:format>application/pdf</dc:format>
          <dc:identifier>久留米大学商学研究</dc:identifier>
          <dc:identifier>4</dc:identifier>
          <dc:identifier>9</dc:identifier>
          <dc:identifier>1</dc:identifier>
          <dc:identifier>44</dc:identifier>
          <dc:identifier>Journal of commerce,Kurume University</dc:identifier>
          <dc:identifier>1342-047X</dc:identifier>
          <dc:identifier>AN10552088</dc:identifier>
          <dc:identifier>https://kurume.repo.nii.ac.jp/record/1266/files/syogaku9_4_1-44.pdf</dc:identifier>
          <dc:identifier>http://hdl.handle.net/11316/00001560</dc:identifier>
          <dc:identifier>https://kurume.repo.nii.ac.jp/records/1266</dc:identifier>
          <dc:language>eng</dc:language>
          <dc:relation>110007183859</dc:relation>
        </oai_dc:dc>
      </metadata>
    </record>
  </GetRecord>
</OAI-PMH>
