{"created":"2023-06-20T16:49:01.365293+00:00","id":21096,"links":{},"metadata":{"_buckets":{"deposit":"73296d5c-935b-4164-b056-f0fad1eaa04e"},"_deposit":{"created_by":3,"id":"21096","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"21096"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00021096","sets":["14:923:1809:4605"]},"author_link":["36034","36033"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"31","bibliographicPageEnd":"35","bibliographicPageStart":"27","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 this study, We will look at the relationship between the introduction of the self-assessed tax payment system based on the Report on Japanese Taxation by the Shoup Mission 1 published in 1949 and Report on Japanese Taxation by the Shoup Mission 2 in 1950, with regard to the history of discussions on accounting standards for SMEs in Japan, especially from the discussions that took place after the Second World War. We discuss the introduction of accounting standards for SMEs, the matters related to accounting practice that were necessary for SMEs at that time, and the national measures taken to supplement accounting technology.","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":"Hoshino,Yuriko"},{"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":"近畿大学大学院産業理工学研究所"},{"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"},{"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":"星野, 有理子"},{"creatorName":"ホシノ, ユリコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"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":"2020-09-22"}],"displaytype":"detail","filename":"AA12013209-20200630-0027.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA12013209-20200630-0027.pdf","url":"https://kindai.repo.nii.ac.jp/record/21096/files/AA12013209-20200630-0027.pdf"},"version_id":"c6470490-6f6d-4b3d-86c2-0b2407e0ed75"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"SMEs bookkeeping guidelines","subitem_subject_scheme":"Other"},{"subitem_subject":"Report on Japanese Taxation by the Shoup Misson","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporative income tax and personal income tax","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〉戦後の税制改正に伴う我が国の中小企業会計基準の変遷","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文・報告〉戦後の税制改正に伴う我が国の中小企業会計基準の変遷"},{"subitem_title":"〈PAPERS and REPORTS〉Changes in Japan's accounting standards for SMEs following the post-war tax reform","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4605"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-09-22"},"publish_date":"2020-09-22","publish_status":"0","recid":"21096","relation_version_is_last":true,"title":["〈論文・報告〉戦後の税制改正に伴う我が国の中小企業会計基準の変遷"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T21:17:27.271865+00:00"}