WEKO3
アイテム
{"_buckets": {"deposit": "0fa36092-f05b-4793-8bf7-2ed91916fc07"}, "_deposit": {"created_by": 3, "id": "11506", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "11506"}, "status": "published"}, "_oai": {"id": "oai:kindai.repo.nii.ac.jp:00011506", "sets": ["1827"]}, "author_link": ["22134"], "item_2_alternative_title_2": {"attribute_name": "タイトル ローマ字", "attribute_value_mlt": [{"subitem_alternative_title": "〈PAPER〉Bankruptcy Administrators and Withholding Tax System"}]}, "item_2_biblio_info_21": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2011-07-01", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "14", "bibliographicPageEnd": "80", "bibliographicPageStart": "73", "bibliographic_titles": [{"bibliographic_title": "かやのもり:近畿大学産業理工学部研究報告"}, {"bibliographic_title": "Reports of School of Humanity-Oriented Science and Engineering, Kinki University", "bibliographic_titleLang": "en"}]}]}, "item_2_date_19": {"attribute_name": "日付 作成日", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2012-01-19", "subitem_date_issued_type": "Created"}]}, "item_2_description_33": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "[Abstract] When the bankruptcy administrator received a reward, the Supreme Court judged to have to subtract income tax from their reward. It is strange that oneself pays a reward to oneself. And it is strange to keep one\u0027s income tax by oneself. There should be some reason. At first we study what kind of situation the bankruptcy administrator is legally. And I examine a precedent of the recent Supreme Court. I am going to find the problem in the future by doing so.", "subitem_description_type": "Abstract"}]}, "item_2_description_37": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"subitem_description": "Departmental Bulletin Paper", "subitem_description_type": "Other"}]}, "item_2_description_41": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_description": "application/pdf", "subitem_description_type": "Other"}]}, "item_2_publisher_14": {"attribute_name": "出版者 名前", "attribute_value_mlt": [{"subitem_publisher": "近畿大学産業理工学部"}]}, "item_2_source_id_22": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13495801", "subitem_source_identifier_type": "ISSN"}]}, "item_2_text_15": {"attribute_name": "出版社 カナ", "attribute_value_mlt": [{"subitem_text_value": "キンキ ダイガク サンギョウ リコウ ガクブ"}]}, "item_2_text_16": {"attribute_name": "出版社 ローマ字", "attribute_value_mlt": [{"subitem_text_value": "Kinki daigaku sangyo riko gakubu"}]}, "item_2_text_17": {"attribute_name": "出版年(from)", "attribute_value_mlt": [{"subitem_text_value": "2011"}]}, "item_2_text_18": {"attribute_name": "出版年(to)", "attribute_value_mlt": [{"subitem_text_value": "07-20"}]}, "item_2_text_44": {"attribute_name": "ID(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "AA12013209-20110720-0073"}]}, "item_2_text_47": {"attribute_name": "日付 記録日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2012-01-19"}]}, "item_2_text_51": {"attribute_name": "最終更新日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "Jan 27, 2012 09:00:00"}]}, "item_2_text_53": {"attribute_name": "登録者(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "kurepo"}]}, "item_2_text_54": {"attribute_name": "閲覧数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "73"}]}, "item_2_text_55": {"attribute_name": "ダウンロード数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "82"}]}, "item_2_text_56": {"attribute_name": "XooNIps_ITEM_KEY", "attribute_value_mlt": [{"subitem_text_value": "11783"}]}, "item_2_text_7": {"attribute_name": "著者(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Nakamuta, Tomoaki"}]}, "item_2_text_8": {"attribute_name": "著者 所属", "attribute_value_mlt": [{"subitem_text_value": "近畿大学産業理工学部経営ビジネス学科; 講師"}]}, "item_2_text_9": {"attribute_name": "著者所属(翻訳)", "attribute_value_mlt": [{"subitem_text_value": "Faculty of Humanity-Oriented Science and Engineering, Kinki University"}]}, "item_2_version_type_12": {"attribute_name": "版", "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": "中牟田, 智朗"}, {"creatorName": "ナカムタ, トモアキ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "22134", "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": "2016-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "AA12013209-20110720-0073.pdf", "filesize": [{"value": "3.8 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 3800000.0, "url": {"label": "AA12013209-20110720-0073.pdf", "url": "https://kindai.repo.nii.ac.jp/record/11506/files/AA12013209-20110720-0073.pdf"}, "version_id": "69bcc2b3-cea2-43db-8ad8-45e7039f0c76"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "破産管財人", "subitem_subject_scheme": "Other"}, {"subitem_subject": "破産財団", "subitem_subject_scheme": "Other"}, {"subitem_subject": "源泉徴収", "subitem_subject_scheme": "Other"}, {"subitem_subject": "bankruptcy administrator", "subitem_subject_scheme": "Other"}, {"subitem_subject": "bankruptcy estate", "subitem_subject_scheme": "Other"}, {"subitem_subject": "withholding taxes", "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": "〈論文〉破産管財人と源泉徴収制度", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "〈論文〉破産管財人と源泉徴収制度"}]}, "item_type_id": "2", "owner": "3", "path": ["1827", "3615"], "permalink_uri": "https://kindai.repo.nii.ac.jp/records/11506", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-01-27"}, "publish_date": "2012-01-27", "publish_status": "0", "recid": "11506", "relation": {}, "relation_version_is_last": true, "title": ["〈論文〉破産管財人と源泉徴収制度"], "weko_shared_id": -1}
〈論文〉破産管財人と源泉徴収制度
https://kindai.repo.nii.ac.jp/records/11506
https://kindai.repo.nii.ac.jp/records/1150653933961-bbcc-4c27-92c8-3239303c16f1
名前 / ファイル | ライセンス | アクション |
---|---|---|
AA12013209-20110720-0073.pdf (3.8 MB)
|
|
Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2012-01-27 | |||||
タイトル | ||||||
タイトル | 〈論文〉破産管財人と源泉徴収制度 | |||||
著者 |
中牟田, 智朗
× 中牟田, 智朗 |
|||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 破産管財人, 破産財団, 源泉徴収, bankruptcy administrator, bankruptcy estate, withholding taxes | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
Nakamuta, Tomoaki | ||||||
著者 所属 | ||||||
近畿大学産業理工学部経営ビジネス学科; 講師 | ||||||
著者所属(翻訳) | ||||||
Faculty of Humanity-Oriented Science and Engineering, Kinki University | ||||||
版 | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学産業理工学部 | |||||
書誌情報 |
かやのもり:近畿大学産業理工学部研究報告 en : Reports of School of Humanity-Oriented Science and Engineering, Kinki University 号 14, p. 73-80, 発行日 2011-07-01 |
|||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13495801 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | [Abstract] When the bankruptcy administrator received a reward, the Supreme Court judged to have to subtract income tax from their reward. It is strange that oneself pays a reward to oneself. And it is strange to keep one's income tax by oneself. There should be some reason. At first we study what kind of situation the bankruptcy administrator is legally. And I examine a precedent of the recent Supreme Court. I am going to find the problem in the future by doing so. | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |