{"created":"2023-05-15T11:42:05.845783+00:00","id":1375,"links":{},"metadata":{"_buckets":{"deposit":"f565a2db-bdce-4095-8723-946124aa7a95"},"_deposit":{"created_by":1,"id":"1375","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1375"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00001375","sets":["74:79:80:96"]},"author_link":["2600","2601"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Reexamination of deduction for salary in income tax Exploring the possibility of deduction based on the real amount"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"146","bibliographicPageStart":"145","bibliographicVolumeNumber":"16","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":"修士論文要旨","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":"長澤, 大輔"}],"nameIdentifiers":[{"nameIdentifier":"2600","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Nagasawa, Daisuke"}],"nameIdentifiers":[{"nameIdentifier":"2601","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":"2018-11-16"}],"displaytype":"detail","filename":"研究年報16-17.pdf","filesize":[{"value":"874.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"研究年報16-17.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/1375/files/研究年報16-17.pdf"},"version_id":"8dc1f534-1963-4ef8-8982-2bbc1e2dae9f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"給与所得控除","subitem_subject_scheme":"Other"},{"subitem_subject":"実額控除導入","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":"給与所得控除の再検討 -実額控除導入の可能性を探る-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"給与所得控除の再検討 -実額控除導入の可能性を探る-"}]},"item_type_id":"3","owner":"1","path":["96"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-08-20"},"publish_date":"2013-08-20","publish_status":"0","recid":"1375","relation_version_is_last":true,"title":["給与所得控除の再検討 -実額控除導入の可能性を探る-"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:00:31.974868+00:00"}