{"_buckets": {"deposit": "69d30fc2-1b23-4fa1-8e93-9c4741dabb50"}, "_deposit": {"id": "7658", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7658"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007658", "sets": ["456", "798"]}, "item_7_alternative_title_1": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Plan of Legislation of the Corporate Accounting Standard Law"}]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2007-07", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "257", "bibliographicPageStart": "243", "bibliographicVolumeNumber": "39", "bibliographic_titles": [{"bibliographic_title": "現代社会文化研究"}, {"bibliographic_title": "現代社会文化研究", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "In the history of the development of corporate accounting law in our country, a noteworthy event happened during the period of one year and four months from Oct. 1947 to Feb. 1949. This event is a plan about establishing a law of corporate accounting standard. The content of this plan is to set the corporate accounting standard by setting up a corporate accounting standard committee. However, as the result of this discussion, the plan of constituting the corporate accounting standard law has been cancelled. About the above events, this paper analyzes and confirms some relational facts according to the time series, and examines the important parts among these facts.", "subitem_description_type": "Abstract"}]}, "item_7_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "56277", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Ebe, Hideyoshi"}]}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学大学院現代社会文化研究科"}]}, "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": "AN1046766X", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13458485", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "江部, 秀義"}], "nameIdentifiers": [{"nameIdentifier": "56276", "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": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "01_0067.pdf", "filesize": [{"value": "111.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 111500.0, "url": {"label": "01_0067.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7658/files/01_0067.pdf"}, "version_id": "25c9f608-ccc0-4cea-876d-505e175c9c1b"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "商工省準則", "subitem_subject_scheme": "Other"}, {"subitem_subject": "(GHQ)", "subitem_subject_scheme": "Other"}, {"subitem_subject": "指示書", "subitem_subject_scheme": "Other"}, {"subitem_subject": "企業会計制度対策調査会", "subitem_subject_scheme": "Other"}, {"subitem_subject": "企業会計基準委員会", "subitem_subject_scheme": "Other"}, {"subitem_subject": "企業会計原則", "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": "企業会計基準法の制定構想", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "企業会計基準法の制定構想"}, {"subitem_title": "企業会計基準法の制定構想", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "798"], "permalink_uri": "http://hdl.handle.net/10191/6413", "pubdate": {"attribute_name": "公開日", "attribute_value": "2008-04-23"}, "publish_date": "2008-04-23", "publish_status": "0", "recid": "7658", "relation": {}, "relation_version_is_last": true, "title": ["企業会計基準法の制定構想"], "weko_shared_id": null}