{"created":"2023-06-20T16:43:54.398329+00:00","id":14988,"links":{},"metadata":{"_buckets":{"deposit":"26c3043f-3245-4e53-ae74-6d765aa04cec"},"_deposit":{"created_by":3,"id":"14988","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"14988"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00014988","sets":["14:923:1809:3955"]},"author_link":["27190"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-11-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"37","bibliographicPageStart":"29","bibliographicVolumeNumber":"7","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 Faculty of Humanity-Oriented Science and Engineering, Kinki University","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The officer's salary in the revised corporation tax law accomplishes a big transformation from the corporation tax law before it revises it in two points. As a rule, one was to have renewed the officer's salary to the exclusion from expenses. One was to have composed a peculiar officer's salary concept to the tax code. And, the amount of money of the officer's salary should be decided to the officer's salary where the inclusion in expenses is admitted before it begins to execute the duty. It characterizes in followed requirement or a formal requirement's having been added to mortgage it. The feature the further restriction of the officer's salary to which the loss is counted in of the family corporation.","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":"Narumiya, Tetsuya"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学"}]},"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_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"成宮,  哲也"},{"creatorName":"ナルミヤ, テツヤ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"27190","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"法人税法","subitem_subject_scheme":"Other"},{"subitem_subject":"役員給与","subitem_subject_scheme":"Other"},{"subitem_subject":"損金算入","subitem_subject_scheme":"Other"},{"subitem_subject":"corporation tax law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"officer's salary","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"inclusion in expenses","subitem_subject_language":"en","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":"法人税法における役員給与の変容","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法における役員給与の変容"},{"subitem_title":"Change of Officer's Salary in Corporation Tax Law","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["3955"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-01"},"publish_date":"2016-06-01","publish_status":"0","recid":"14988","relation_version_is_last":true,"title":["法人税法における役員給与の変容"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T22:51:54.235368+00:00"}