{"_buckets": {"deposit": "cac7d1af-1a35-4c0c-9afc-10b37aef4451"}, "_deposit": {"id": "27091", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "27091"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00027091"}, "item_7_alternative_title_1": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "A Study on the Fraud Tax Penalty : Focus on the Recent Decisions Regarding Financial Documents"}]}, "item_7_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2018-03", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "58", "bibliographicPageStart": "41", "bibliographicVolumeNumber": "104", "bibliographic_titles": [{"bibliographic_title": "\u65b0\u6f5f\u5927\u5b66\u7d4c\u6e08\u8ad6\u96c6"}, {"bibliographic_title": "\u65b0\u6f5f\u5927\u5b66\u7d4c\u6e08\u8ad6\u96c6", "bibliographic_titleLang": "en"}]}]}, "item_7_full_name_3": {"attribute_name": "\u8457\u8005\u5225\u540d", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "158290", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Demura, Hitoshi"}]}]}, "item_7_publisher_7": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u65b0\u6f5f\u5927\u5b66\u7d4c\u6e08\u5b66\u4f1a"}]}, "item_7_select_19": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "\u66f8\u8a8c\u30ec\u30b3\u30fc\u30c9ID", "attribute_value_mlt": [{"subitem_source_identifier": "AN00183269", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "02861569", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u51fa\u6751, \u4ec1\u5fd7"}], "nameIdentifiers": [{"nameIdentifier": "158289", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2019-08-20"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "104_41-58.pdf", "filesize": [{"value": "1.5 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1500000.0, "url": {"label": "104_41-58.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/27091/files/104_41-58.pdf"}, "version_id": "f8414079-3361-4529-ba97-54add1af3295"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u91cd\u52a0\u7b97\u7a0e\u306e\u300c\u96a0\u853d\u300d\uff0c\u300c\u4eee\u88c5\u300d\u306b\u95a2\u3059\u308b\u8003\u5bdf : \u53ce\u652f\u5185\u8a33\u66f8\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u88c1\u6c7a\u4e8b\u4f8b\u3092\u4e2d\u5fc3\u306b", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u91cd\u52a0\u7b97\u7a0e\u306e\u300c\u96a0\u853d\u300d\uff0c\u300c\u4eee\u88c5\u300d\u306b\u95a2\u3059\u308b\u8003\u5bdf : \u53ce\u652f\u5185\u8a33\u66f8\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u88c1\u6c7a\u4e8b\u4f8b\u3092\u4e2d\u5fc3\u306b"}, {"subitem_title": "\u91cd\u52a0\u7b97\u7a0e\u306e\u300c\u96a0\u853d\u300d\uff0c\u300c\u4eee\u88c5\u300d\u306b\u95a2\u3059\u308b\u8003\u5bdf : \u53ce\u652f\u5185\u8a33\u66f8\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u88c1\u6c7a\u4e8b\u4f8b\u3092\u4e2d\u5fc3\u306b", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["453/456", "163/164/1432/1433"], "permalink_uri": "http://hdl.handle.net/10191/49878", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2018-04-18"}, "publish_date": "2018-04-18", "publish_status": "0", "recid": "27091", "relation": {}, "relation_version_is_last": true, "title": ["\u91cd\u52a0\u7b97\u7a0e\u306e\u300c\u96a0\u853d\u300d\uff0c\u300c\u4eee\u88c5\u300d\u306b\u95a2\u3059\u308b\u8003\u5bdf : \u53ce\u652f\u5185\u8a33\u66f8\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u88c1\u6c7a\u4e8b\u4f8b\u3092\u4e2d\u5fc3\u306b"], "weko_shared_id": null}