{"created":"2023-05-15T11:42:02.069498+00:00","id":1293,"links":{},"metadata":{"_buckets":{"deposit":"ea998c09-333b-4b9f-89f8-762d1dd69494"},"_deposit":{"created_by":1,"id":"1293","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1293"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00001293","sets":["74:79:80:93"]},"author_link":["2450","2449"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"About a problem on the estimated taxation in a transfer pricing taxation Please focus on interpretation and authority to inquire and inspect of an application order"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"58","bibliographicPageStart":"47","bibliographicVolumeNumber":"13","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13-04.pdf","filesize":[{"value":"8.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"研究年報13-04.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/1293/files/研究年報13-04.pdf"},"version_id":"b21788af-f78b-472a-8d2c-d88abc0d0334"}]},"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":"移転価格税制における推定課税上の問題について　－適用順序の解釈と質問検査権に焦点をあてて－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"移転価格税制における推定課税上の問題について　－適用順序の解釈と質問検査権に焦点をあてて－"}]},"item_type_id":"3","owner":"1","path":["93"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-02-28"},"publish_date":"2011-02-28","publish_status":"0","recid":"1293","relation_version_is_last":true,"title":["移転価格税制における推定課税上の問題について　－適用順序の解釈と質問検査権に焦点をあてて－"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:01:56.798195+00:00"}