{"_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", "sets": ["456", "1433"]}, "item_7_alternative_title_1": {"attribute_name": "その他のタイトル", "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": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2018-03", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "58", "bibliographicPageStart": "41", "bibliographicVolumeNumber": "104", "bibliographic_titles": [{"bibliographic_title": "新潟大学経済論集"}, {"bibliographic_title": "新潟大学経済論集", "bibliographic_titleLang": "en"}]}]}, "item_7_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "158290", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Demura, Hitoshi"}]}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学経済学会"}]}, "item_7_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "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": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "出村, 仁志"}], "nameIdentifiers": [{"nameIdentifier": "158289", "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": "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": "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": "重加算税の「隠蔽」，「仮装」に関する考察 : 収支内訳書に関する最近の裁決事例を中心に", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "重加算税の「隠蔽」，「仮装」に関する考察 : 収支内訳書に関する最近の裁決事例を中心に"}, {"subitem_title": "重加算税の「隠蔽」，「仮装」に関する考察 : 収支内訳書に関する最近の裁決事例を中心に", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "1433"], "permalink_uri": "http://hdl.handle.net/10191/49878", "pubdate": {"attribute_name": "公開日", "attribute_value": "2018-04-18"}, "publish_date": "2018-04-18", "publish_status": "0", "recid": "27091", "relation": {}, "relation_version_is_last": true, "title": ["重加算税の「隠蔽」，「仮装」に関する考察 : 収支内訳書に関する最近の裁決事例を中心に"], "weko_shared_id": null}