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Although unrealized holding gains and losses arising from the difference between the fair value and the historical cost of trading securities constitutes period profit or loss according to business accounting principles, according to commercial law, dividends are not paid on this unrealized holding gains. There therefore seems to exist a contradiction between commercial law and business accounting principles, with respect to this payment of dividends on real period profit from trading securities.", "subitem_description_type": "Abstract"}]}, "item_7_full_name_3": {"attribute_name": "\u8457\u8005\u5225\u540d", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "56543", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Takayama, Hiroshi"}]}]}, "item_7_publisher_7": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u65b0\u6f5f\u5927\u5b66\u5927\u5b66\u9662\u73fe\u4ee3\u793e\u4f1a\u6587\u5316\u7814\u7a76\u79d1"}]}, "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": "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": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u9ad8\u5c71, \u6d69"}], "nameIdentifiers": [{"nameIdentifier": "56542", "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": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "18_0142.pdf", "filesize": [{"value": "111.8 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 111800.0, "url": {"label": "18_0142.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7812/files/18_0142.pdf"}, "version_id": "bc1e1774-68e1-488e-a2dd-e1779a684761"}]}, "item_keyword": {"attribute_name": "\u30ad\u30fc\u30ef\u30fc\u30c9", "attribute_value_mlt": [{"subitem_subject": "\u6642\u4fa1\u8a55\u4fa1", "subitem_subject_scheme": "Other"}, {"subitem_subject": "\u8a55\u4fa1\u5dee\u984d", "subitem_subject_scheme": "Other"}, {"subitem_subject": "\u5546\u6cd5\u4f1a\u8a08", "subitem_subject_scheme": "Other"}, {"subitem_subject": "\u914d\u5f53\u898f\u5236", "subitem_subject_scheme": "Other"}]}, "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": "\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u5de1\u308b\u5546\u6cd5\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9 : \u4f01\u696d\u4f1a\u8a08\u3068\u5546\u6cd5\u4f1a\u8a08\u306e\u76f8\u9055\u70b9\u3092\u4e2d\u5fc3\u3068\u3057\u3066", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u5de1\u308b\u5546\u6cd5\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9 : \u4f01\u696d\u4f1a\u8a08\u3068\u5546\u6cd5\u4f1a\u8a08\u306e\u76f8\u9055\u70b9\u3092\u4e2d\u5fc3\u3068\u3057\u3066"}, {"subitem_title": "\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u5de1\u308b\u5546\u6cd5\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9 : \u4f01\u696d\u4f1a\u8a08\u3068\u5546\u6cd5\u4f1a\u8a08\u306e\u76f8\u9055\u70b9\u3092\u4e2d\u5fc3\u3068\u3057\u3066", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["453/456", "428/429/770/809"], "permalink_uri": "http://hdl.handle.net/10191/982", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2007-04-18"}, "publish_date": "2007-04-18", "publish_status": "0", "recid": "7812", "relation": {}, "relation_version_is_last": true, "title": ["\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u5de1\u308b\u5546\u6cd5\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9 : \u4f01\u696d\u4f1a\u8a08\u3068\u5546\u6cd5\u4f1a\u8a08\u306e\u76f8\u9055\u70b9\u3092\u4e2d\u5fc3\u3068\u3057\u3066"], "weko_shared_id": null}