{"created":"2023-05-15T10:38:18.727486+00:00","id":466,"links":{},"metadata":{"_buckets":{"deposit":"b98c4878-6f32-4c00-85c7-4b07d7d54b81"},"_deposit":{"created_by":4,"id":"466","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"466"},"status":"published"},"_oai":{"id":"oai:numcjc.repo.nii.ac.jp:00000466","sets":["6:8:90"]},"author_link":["2067","2066"],"item_3_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"118","bibliographicPageStart":"109","bibliographicVolumeNumber":"28","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":"畠中, 貴幸"}],"nameIdentifiers":[{"nameIdentifier":"2066","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"HATANAKA, Takayuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2067","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":"2022-03-20"}],"displaytype":"detail","filename":"K28220309.pdf","filesize":[{"value":"535.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"K28220309","url":"https://numcjc.repo.nii.ac.jp/record/466/files/K28220309.pdf"},"version_id":"5d1a539d-a3af-467a-8f43-ddaeb897119c"}]},"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":"みなし贈与(相続税法9条)における当事者間の関係性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"みなし贈与(相続税法9条)における当事者間の関係性"},{"subitem_title":"Relationship between the parties in deemed gifts (Article 9 of the Inheritance Tax Act)","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["90"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-03-20"},"publish_date":"2022-03-20","publish_status":"0","recid":"466","relation_version_is_last":true,"title":["みなし贈与(相続税法9条)における当事者間の関係性"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-05-15T10:42:30.004020+00:00"}