{"created":"2023-06-20T16:41:05.741145+00:00","id":11506,"links":{},"metadata":{"_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":["14:923:1809:1827","21:3039:3610:3615"]},"author_link":["22134"],"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_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'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.","subitem_description_type":"Abstract"}]},"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_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":[{}]}]},"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","filename":"AA12013209-20110720-0073.pdf","filesize":[{"value":"3.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","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"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-27"},"publish_date":"2012-01-27","publish_status":"0","recid":"11506","relation_version_is_last":true,"title":["〈論文〉破産管財人と源泉徴収制度"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:31:56.126174+00:00"}