{"created":"2023-05-15T10:38:16.985114+00:00","id":432,"links":{},"metadata":{"_buckets":{"deposit":"46b32fe8-bced-4acd-afb1-e8aeac0f148f"},"_deposit":{"created_by":4,"id":"432","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"432"},"status":"published"},"_oai":{"id":"oai:numcjc.repo.nii.ac.jp:00000432","sets":["6:8:88"]},"author_link":["1986","1987","1989","1988"],"item_3_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"7","bibliographicPageStart":"1","bibliographicVolumeNumber":"27","bibliographic_titles":[{"bibliographic_title":"新潟経営大学紀要"}]}]},"item_3_description_18":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_3_description_45":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_3_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟経営大学"}]},"item_3_source_id_11":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2436-1100","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_19":{"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":"塚辺, 博崇"}],"nameIdentifiers":[{"nameIdentifier":"1986","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"中山, 幸則"}],"nameIdentifiers":[{"nameIdentifier":"1987","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Tsukabe, Hirotaka","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1988","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Nakayama, Yukinori","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1989","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":"2021-03-22"}],"displaytype":"detail","filename":"K27210301.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"K27210301","url":"https://numcjc.repo.nii.ac.jp/record/432/files/K27210301.pdf"},"version_id":"639f2401-f72e-485a-a9d4-71661c535afb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"軽減税率","subitem_subject_scheme":"Other"},{"subitem_subject":"単一税率","subitem_subject_scheme":"Other"},{"subitem_subject":"複数税率","subitem_subject_scheme":"Other"},{"subitem_subject":"逆進性","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":"消費税法における軽減税率の問題点と改善策","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"消費税法における軽減税率の問題点と改善策"},{"subitem_title":"Problems and remedies for reduced tax rates under the Sales Tax Act","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["88"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-03-22"},"publish_date":"2021-03-22","publish_status":"0","recid":"432","relation_version_is_last":true,"title":["消費税法における軽減税率の問題点と改善策"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-05-15T10:44:12.522377+00:00"}