{"created":"2023-06-20T13:54:05.307484+00:00","id":2724,"links":{},"metadata":{"_buckets":{"deposit":"df8c872f-078e-4889-95c5-a3478f4e6a38"},"_deposit":{"created_by":3,"id":"2724","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2724"},"status":"published"},"_oai":{"id":"oai:lib.sugiyama-u.repo.nii.ac.jp:00002724","sets":["483:984:822"]},"author_link":["5637","5638"],"item_5_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Gift Tax and Fact-Findings of Gift"}]},"item_5_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"51","bibliographicPageEnd":"80","bibliographicPageStart":"71","bibliographic_titles":[{"bibliographic_title":"椙山女学園大学研究論集　社会科学篇"},{"bibliographic_title":"Journal of SUGIYAMA JYOGAKUEN UNIVERSITY　Social Sciences","bibliographic_titleLang":"en"}]}]},"item_5_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"椙山女学園大学"}]},"item_5_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1340-4059","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"柴, 由花"},{"creatorName":"シバ, ユカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"5637","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Shiba, Yuka","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5638","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":"2020-05-23"}],"displaytype":"detail","filename":"s05Shiba.pdf","filesize":[{"value":"3.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"s05Shiba.pdf","url":"https://lib.sugiyama-u.repo.nii.ac.jp/record/2724/files/s05Shiba.pdf"},"version_id":"508eb0cd-65d9-4adc-9e9c-c8d316783f0a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"贈与","subitem_subject_scheme":"Other"},{"subitem_subject":"贈与税","subitem_subject_scheme":"Other"},{"subitem_subject":"事実認定","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"贈与税における贈与事実の認定","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"贈与税における贈与事実の認定"},{"subitem_title":"Gift Tax and Fact-Findings of Gift","subitem_title_language":"en"}]},"item_type_id":"5","owner":"3","path":["822"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-05-23"},"publish_date":"2020-05-23","publish_status":"0","recid":"2724","relation_version_is_last":true,"title":["贈与税における贈与事実の認定"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T14:38:54.891693+00:00"}