WEKO3
アイテム
{"_buckets": {"deposit": "3e15fe55-a6c5-4a00-b7db-8e3d2f00ef66"}, "_deposit": {"created_by": 3, "id": "2347", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "2347"}, "status": "published"}, "_oai": {"id": "oai:surugadai.repo.nii.ac.jp:00002347", "sets": ["223"]}, "author_link": ["5460", "5459", "5461"], "item_1_alternative_title_5": {"attribute_name": "論文名よみ", "attribute_value_mlt": [{"subitem_alternative_title": "キホン ツウタツ ト コトナル ヒョウカ ホウホウ ニヨル ソウゾクゼイ カゼイ ショブン ト ヨウケン ジジツロン"}]}, "item_1_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2021", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "16", "bibliographicPageStart": "1", "bibliographicVolumeNumber": "35", "bibliographic_titles": [{"bibliographic_title": "駿河台法学"}]}]}, "item_1_creator_6": {"attribute_name": "著者名(日)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "太田, 幸夫"}], "nameIdentifiers": [{"nameIdentifier": "5459", "nameIdentifierScheme": "WEKO"}]}]}, "item_1_creator_7": {"attribute_name": "著者名よみ", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "オオタ, ユキオ"}], "nameIdentifiers": [{"nameIdentifier": "5460", "nameIdentifierScheme": "WEKO"}]}]}, "item_1_creator_8": {"attribute_name": "著者名(英)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "Ota, Yukio", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "5461", "nameIdentifierScheme": "WEKO"}]}]}, "item_1_description_1": {"attribute_name": "ページ属性", "attribute_value_mlt": [{"subitem_description": "P(論文)", "subitem_description_type": "Other"}]}, "item_1_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.15004/00002341", "subitem_identifier_reg_type": "JaLC"}]}, "item_1_source_id_13": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA12762272", "subitem_source_identifier_type": "NCID"}]}, "item_1_text_10": {"attribute_name": "著者所属(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Surugadai University"}]}, "item_1_text_2": {"attribute_name": "記事種別(日)", "attribute_value_mlt": [{"subitem_text_value": "論説"}]}, "item_1_text_3": {"attribute_name": "記事種別(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Articles"}]}, "item_1_text_9": {"attribute_name": "著者所属(日)", "attribute_value_mlt": [{"subitem_text_value": "駿河台大学"}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2021-10-04"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "Hougaku.35-1.001.pdf", "filesize": [{"value": "898.1 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_11", "mimetype": "application/pdf", "size": 898100.0, "url": {"label": "Hougaku.35-1.001.pdf", "url": "https://surugadai.repo.nii.ac.jp/record/2347/files/Hougaku.35-1.001.pdf"}, "version_id": "94f130f5-2a5c-4b03-8032-2b3053740e73"}]}, "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": "基本通達と異なる評価方法による相続税課税処分と要件事実論", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "基本通達と異なる評価方法による相続税課税処分と要件事実論"}, {"subitem_title": "Inheritance Tax Assessment Regardless of NTA Basic Instruction and Ultimate Facts", "subitem_title_language": "en"}]}, "item_type_id": "1", "owner": "3", "path": ["223"], "permalink_uri": "https://doi.org/10.15004/00002341", "pubdate": {"attribute_name": "公開日", "attribute_value": "2021-10-04"}, "publish_date": "2021-10-04", "publish_status": "0", "recid": "2347", "relation": {}, "relation_version_is_last": true, "title": ["基本通達と異なる評価方法による相続税課税処分と要件事実論"], "weko_shared_id": -1}
基本通達と異なる評価方法による相続税課税処分と要件事実論
https://doi.org/10.15004/00002341
https://doi.org/10.15004/00002341582094e7-aed4-4855-b3ef-b3ad48834b15
名前 / ファイル | ライセンス | アクション |
---|---|---|
Hougaku.35-1.001.pdf (898.1 kB)
|
Item type | 紀要論文(ELS) _ Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2021-10-04 | |||||
ID登録 | ||||||
ID登録 | 10.15004/00002341 | |||||
ID登録タイプ | JaLC | |||||
言語 | ||||||
言語 | jpn | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
タイトル | ||||||
タイトル | 基本通達と異なる評価方法による相続税課税処分と要件事実論 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Inheritance Tax Assessment Regardless of NTA Basic Instruction and Ultimate Facts | |||||
著者名(日) |
太田, 幸夫
× 太田, 幸夫 |
|||||
著者名(英) |
Ota, Yukio
× Ota, Yukio |
|||||
著者所属(日) | ||||||
駿河台大学 | ||||||
著者所属(英) | ||||||
en | ||||||
Surugadai University | ||||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12762272 | |||||
書誌情報 |
駿河台法学 巻 35, 号 1, p. 1-16, 発行日 2021 |