{"created":"2023-06-19T07:10:12.152589+00:00","id":660,"links":{},"metadata":{"_buckets":{"deposit":"ff8bc5f5-faa2-4397-9177-a932ead155ad"},"_deposit":{"created_by":12,"id":"660","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"660"},"status":"published"},"_oai":{"id":"oai:kurume.repo.nii.ac.jp:00000660","sets":["12:133:136"]},"author_link":["1273"],"item_3_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The filing false return by CPTA and Special Additional Tax levy"}]},"item_3_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-05-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"289","bibliographicPageStart":"265","bibliographicVolumeNumber":"56-57","bibliographic_titles":[{"bibliographic_title":"久留米大学法学"},{"bibliographic_title":"Journal of law and politics","bibliographic_titleLang":"en"}]}]},"item_3_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"久留米大学法学会 "}]},"item_3_relation_9":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110007176510","subitem_relation_type_select":"NAID"}}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-0463","subitem_source_identifier_type":"ISSN"}]},"item_3_source_id_8":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10021707","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"図子, 善信"},{"creatorName":"ズシ, ヨシノブ","creatorNameLang":"ja-Kana"},{"creatorName":"Zushi, Yoshinobu","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1273","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":"2018-12-27"}],"displaytype":"detail","filename":"hogaku56-57_265-289.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文（Article）","url":"https://kurume.repo.nii.ac.jp/record/660/files/hogaku56-57_265-289.pdf"},"version_id":"4fcbc776-5e7d-4d86-96bd-2761e0b21417"}]},"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":"税理士の行った虚偽の申告と重加算税賦課","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税理士の行った虚偽の申告と重加算税賦課"}]},"item_type_id":"3","owner":"12","path":["136"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-12-27"},"publish_date":"2018-12-27","publish_status":"0","recid":"660","relation_version_is_last":true,"title":["税理士の行った虚偽の申告と重加算税賦課"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T07:43:48.210948+00:00"}