{"created":"2023-06-20T16:48:20.996023+00:00","id":20208,"links":{},"metadata":{"_buckets":{"deposit":"8fab08e4-8339-4ccf-ab17-9cafbbf0eae6"},"_deposit":{"created_by":3,"id":"20208","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"20208"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00020208","sets":["14:923:1809:4522"]},"author_link":["34439"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"30","bibliographicPageEnd":"42","bibliographicPageStart":"33","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":"〈Abstract〉In Japan, the Commercial Code and the Companies Act have changed in the direction of comprehensively entrusting calculation rules to the accounting standards by the comprehensive accounting rules. However, in Japan, Rules of Corporate Accounting are established. What is the reason for this? In this paper, I will clarify the existence significance of Rules of Corporate Accounting.","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":"HIRAKAWA,Shigeru"}]},"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":"平川, 茂"},{"creatorName":"ヒラカワ, シゲル","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":"2019-08-23"}],"displaytype":"detail","filename":"AA12013209-20190630-0033.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA12013209-20190630-0033.pdf","url":"https://kindai.repo.nii.ac.jp/record/20208/files/AA12013209-20190630-0033.pdf"},"version_id":"914a2198-c80b-42cf-8742-fb4869d93ecf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会社計算規則","subitem_subject_scheme":"Other"},{"subitem_subject":"配当規制","subitem_subject_scheme":"Other"},{"subitem_subject":"Rules of Corporate Accounting Dividend regulation of the Commercial Code and the Companies Act","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〉会社計算規則の存在意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文・報告〉会社計算規則の存在意義"},{"subitem_title":"〈PAPERS and REPORTS〉A study in Rules of Corporate Accounting","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4522"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-08-23"},"publish_date":"2019-08-23","publish_status":"0","recid":"20208","relation_version_is_last":true,"title":["〈論文・報告〉会社計算規則の存在意義"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T21:28:31.165597+00:00"}