{"created":"2023-06-20T16:47:25.255225+00:00","id":19102,"links":{},"metadata":{"_buckets":{"deposit":"2c6e4c10-6b0a-4630-bc59-01e3c1ebb9ca"},"_deposit":{"created_by":3,"id":"19102","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"19102"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00019102","sets":["14:923:1809:4398"]},"author_link":["32393"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-12-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"27","bibliographicPageEnd":"18","bibliographicPageStart":"12","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, Kindai University","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The corporation profit tax doesn’t tax the religious corporation as a principle.  It’s when profit business was managed, that the religious corporation taxes.  There are various views about this profit business.  I’d like to understand what profit business is by seeing a precedent.  It’s easiest to understand that profit business checks the precedent.  When understanding profit business, the problem of religious corporation taxation can be settled.  This paper treats a religious corporation, but the corporation profit tax is analyzed in the center.  It’s expected that a religious corporation is able to understand.","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; 准教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai 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":"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":"2017-12-25"}],"displaytype":"detail","filename":"AA12013209-20171215-0012.pdf","filesize":[{"value":"881.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA12013209-20171215-0012.pdf","url":"https://kindai.repo.nii.ac.jp/record/19102/files/AA12013209-20171215-0012.pdf"},"version_id":"11687a8c-8e50-4661-815c-643edfa25596"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"宗教法人","subitem_subject_scheme":"Other"},{"subitem_subject":"収益事業","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":" Religious corporation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Profit business","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate income tax","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":"〈論文・報告〉宗教法人が営む収益事業についての税法上の問題点","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文・報告〉宗教法人が営む収益事業についての税法上の問題点"},{"subitem_title":"The Problem about Profit Business that a Religious Corporation Operated","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4398"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-12-25"},"publish_date":"2017-12-25","publish_status":"0","recid":"19102","relation_version_is_last":true,"title":["〈論文・報告〉宗教法人が営む収益事業についての税法上の問題点"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T21:44:29.437618+00:00"}