{"created":"2023-07-25T08:14:00.813704+00:00","id":14940,"links":{},"metadata":{"_buckets":{"deposit":"29838668-8f72-4f61-a7a3-33d56a288b3b"},"_deposit":{"created_by":18,"id":"14940","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"14940"},"status":"published"},"_oai":{"id":"oai:ir.kagoshima-u.ac.jp:00014940","sets":["228:292:5937","45:46"]},"author_link":["134577"],"item_7_biblio_info_5":{"attribute_name":"収録雑誌名","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-08-23","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"48","bibliographicPageStart":"27","bibliographicVolumeNumber":"54","bibliographic_titles":[{"bibliographic_title":"鹿児島大学法学論集","bibliographic_titleLang":"ja"}]}]},"item_7_date_6":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2019-08-23","subitem_date_issued_type":"Issued"}]},"item_7_description_22":{"attribute_name":"目次","attribute_value_mlt":[{"subitem_description":"Ⅰ はじめに\nⅡ 国税徴収法と「納税者の保護」\nⅢ 国税徴収法における差押禁止財産および差押禁止額\nⅣ 差押禁止財産をめぐる争訟例\n 1 国税徴収法75条「一般の差押禁止財産」\n 2 国税徴収法76条「給与の差押禁止」\nⅤ おわりに","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_7_publisher_23":{"attribute_name":"公開者・出版者","attribute_value_mlt":[{"subitem_publisher":"鹿児島大学 ","subitem_publisher_language":"ja"},{"subitem_publisher":"Kagoshima University","subitem_publisher_language":"en"}]},"item_7_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03890813","subitem_source_identifier_type":"PISSN"}]},"item_7_source_id_9":{"attribute_name":"NII書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00040793","subitem_source_identifier_type":"NCID"}]},"item_7_subject_15":{"attribute_name":"NDC","attribute_value_mlt":[{"subitem_subject":"345","subitem_subject_scheme":"NDC"}]},"item_7_version_type_14":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"鳥飼, 貴司","creatorNameLang":"ja"},{"creatorName":"TORIKAI, Takashi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"134577","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":"2019-11-13"}],"displaytype":"detail","filename":"AN00040793_v54_n1_p27-48.pdf","filesize":[{"value":"517.5 kB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"label":"AN00040793_v54_n1_p27-48","objectType":"fulltext","url":"https://ir.kagoshima-u.ac.jp/record/14940/files/AN00040793_v54_n1_p27-48.pdf"},"version_id":"60e5acaf-0d46-46e3-aa33-982d47f1e318"}]},"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":"租税徴収における「納税者保護」について : 滞納処分をめぐる争訟事例を検討して","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"租税徴収における「納税者保護」について : 滞納処分をめぐる争訟事例を検討して","subitem_title_language":"ja"},{"subitem_title":"Cases of Procedure for Collection of Tax Delinquency","subitem_title_language":"en"}]},"item_type_id":"7","owner":"18","path":["46","5937"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-11-13"},"publish_date":"2019-11-13","publish_status":"0","recid":"14940","relation_version_is_last":true,"title":["租税徴収における「納税者保護」について : 滞納処分をめぐる争訟事例を検討して"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-07-16T05:24:55.145258+00:00"}