{"created":"2023-06-20T16:41:08.508693+00:00","id":11559,"links":{},"metadata":{"_buckets":{"deposit":"00ae4ddb-d3d5-4709-b7e9-24ed25aa0bca"},"_deposit":{"created_by":3,"id":"11559","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11559"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011559","sets":["14:923:1809:1821","21:3039:3610:3618"]},"author_link":["22227"],"item_2_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"〈Paper〉About Countervalue Nature in the Consumption Tax Law"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-12-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"66","bibliographicPageStart":"59","bibliographicVolumeNumber":"17","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] A consumption tax begins, and it is 25 years. It is stocking tax credit to be important with a consumption tax. In Japan, it is not invoice procedure. Because it is not an invoice, stocking tax credit is not accurate. Because it is not an invoice, I depend on the judgment of the person. In the EC countries, it is an invoice for some time all the time. In this article, I study the judgment of the court about the stocking tax credit. I will discuss how to deal with the issue.","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":"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":"22227","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","filename":"AA12013209-20121225-0059.pdf","filesize":[{"value":"899.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA12013209-20121225-0059.pdf","url":"https://kindai.repo.nii.ac.jp/record/11559/files/AA12013209-20121225-0059.pdf"},"version_id":"c92f9a81-4445-4e44-b689-7b432c51e06b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"消費税","subitem_subject_scheme":"Other"},{"subitem_subject":"仕入税額控除","subitem_subject_scheme":"Other"},{"subitem_subject":"対価性","subitem_subject_scheme":"Other"},{"subitem_subject":"インボイス","subitem_subject_scheme":"Other"},{"subitem_subject":"Consumption Tax","subitem_subject_scheme":"Other"},{"subitem_subject":"Tocking Tax Credit","subitem_subject_scheme":"Other"},{"subitem_subject":"Countervalue Nature","subitem_subject_scheme":"Other"},{"subitem_subject":"Invoice","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〉消費税法上の対価性について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉消費税法上の対価性について"}]},"item_type_id":"2","owner":"3","path":["1821","3618"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-02-04"},"publish_date":"2013-02-04","publish_status":"0","recid":"11559","relation_version_is_last":true,"title":["〈論文〉消費税法上の対価性について"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:30:46.253248+00:00"}