{"created":"2023-06-20T16:44:08.864293+00:00","id":15301,"links":{},"metadata":{"_buckets":{"deposit":"0fc87e21-72b8-4fee-adb5-38a1843b39e8"},"_deposit":{"created_by":3,"id":"15301","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"15301"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00015301","sets":["14:923:2327:3998"]},"author_link":["27499"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1972-10-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"125","bibliographicPageStart":"142","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"近畿大学短大論集"},{"bibliographic_title":"The Bulletin of The Junior College of Kinki University","bibliographic_titleLang":"en"}]}]},"item_2_description_34":{"attribute_name":"目次","attribute_value_mlt":[{"subitem_description":"\"1. 問題の所在2. 戦後企業課税制度の成立背景3. 企業課税のメカニズム4. 税改正と資本蓄積機能の拡大5. 大企業中心の企業課税6. 大企業と中小企業の税負担格差7. 税負担格差と中小企業問題\"","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":"近畿大学短期大学部"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03867048","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Kinumoto, Takahiko"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"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_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"衣本, 篁彦"},{"creatorName":"キヌモト, タカヒコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"27499","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"AN00064011-19721001-0142.pdf","filesize":[{"value":"2.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/15301/files/AN00064011-19721001-0142.pdf"},"version_id":"fc9e413f-3ef1-41d8-a17a-39f94fd74a3f"}]},"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":"戦後中小企業問題の制度的側面に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"戦後中小企業問題の制度的側面に関する一考察"},{"subitem_title":"On Institutionistic Aspects of Post War Problems of Small and Medium Business","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["3998"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"15301","relation_version_is_last":true,"title":["戦後中小企業問題の制度的側面に関する一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T21:14:38.720964+00:00"}