{"created":"2023-07-25T08:15:17.164631+00:00","id":16571,"links":{},"metadata":{"_buckets":{"deposit":"d1eecd56-2b24-4571-884b-924dfbab2987"},"_deposit":{"created_by":18,"id":"16571","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"16571"},"status":"published"},"_oai":{"id":"oai:ir.kagoshima-u.ac.jp:00016571","sets":["228:292:6112","45:46"]},"author_link":["142318","142319"],"item_7_biblio_info_5":{"attribute_name":"収録雑誌名","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-10-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"15","bibliographicPageStart":"1","bibliographicVolumeNumber":"56","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":"2021-10-28","subitem_date_issued_type":"Issued"}]},"item_7_description_22":{"attribute_name":"目次","attribute_value_mlt":[{"subitem_description":"Ⅰ はじめに\nⅡ 清算課税説と譲渡益説の概要\nⅢ 時系列で視る譲渡所得課税\nⅣ 果たして譲渡益説に傾いたのか\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":"340","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":[{}]},{"creatorNames":[{"creatorName":"諏訪原, 文子","creatorNameLang":"ja"},{"creatorName":"SUWAHARA, Ayako","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-03-24"}],"displaytype":"detail","filename":"AN00040793_v56_n1-2_p1-15.pdf","filesize":[{"value":"586.9 kB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"label":"AN00040793_v56_n1-2_p1-15","objectType":"fulltext","url":"https://ir.kagoshima-u.ac.jp/record/16571/files/AN00040793_v56_n1-2_p1-15.pdf"},"version_id":"b1880456-4476-4667-9436-25bfa4e0c23b"}]},"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":"譲渡所得課税の趣旨再考 : 「清算課税説」と「譲渡益説」の関係性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"譲渡所得課税の趣旨再考 : 「清算課税説」と「譲渡益説」の関係性","subitem_title_language":"ja"},{"subitem_title":"What is the meaning of capital gains taxation in the tax law of Japan?","subitem_title_language":"en"}]},"item_type_id":"7","owner":"18","path":["46","6112"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-24"},"publish_date":"2023-03-24","publish_status":"0","recid":"16571","relation_version_is_last":true,"title":["譲渡所得課税の趣旨再考 : 「清算課税説」と「譲渡益説」の関係性"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-07-16T05:24:57.302912+00:00"}