{"created":"2023-05-15T11:42:01.090241+00:00","id":1274,"links":{},"metadata":{"_buckets":{"deposit":"25b7d62a-7984-4b69-806a-3af58402bdd2"},"_deposit":{"created_by":1,"id":"1274","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1274"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00001274","sets":["74:79:80:92"]},"author_link":["2416","2415"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Problem of a consumption tax and proposal in Japan"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"75","bibliographicPageStart":"59","bibliographicVolumeNumber":"12","bibliographic_titles":[{"bibliographic_title":"研究年報"}]}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学大学院経営学研究科"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12651486","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-1843","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"松浦, 弘昌"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Matsuura, Hiromasa"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-11-16"}],"displaytype":"detail","filename":"研究年報12-05.pdf","filesize":[{"value":"9.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"研究年報12-05.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/1274/files/研究年報12-05.pdf"},"version_id":"7d9dc9e0-7b0c-48b8-b6a8-cb0ff40e3e7b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"益税","subitem_subject_scheme":"Other"},{"subitem_subject":"逆進性税負担","subitem_subject_scheme":"Other"},{"subitem_subject":"付加価値税","subitem_subject_scheme":"Other"},{"subitem_subject":"インボイス方式","subitem_subject_scheme":"Other"},{"subitem_subject":"帳簿方式","subitem_subject_scheme":"Other"}]},"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":"日本における消費税の課題と提言 -欧州の付加価値税との比較を通して-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本における消費税の課題と提言 -欧州の付加価値税との比較を通して-"}]},"item_type_id":"3","owner":"1","path":["92"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-03-02"},"publish_date":"2011-03-02","publish_status":"0","recid":"1274","relation_version_is_last":true,"title":["日本における消費税の課題と提言 -欧州の付加価値税との比較を通して-"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:02:19.701885+00:00"}