{"created":"2023-05-15T08:20:49.005582+00:00","id":2937,"links":{},"metadata":{"_buckets":{"deposit":"9098f454-4f6d-43ab-bbb5-1870f6dc05d9"},"_deposit":{"created_by":17,"id":"2937","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"2937"},"status":"published"},"_oai":{"id":"oai:meisei.repo.nii.ac.jp:00002937","sets":["3:2:351"]},"author_link":["160","159"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-01-26","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"54","bibliographic_titles":[{"bibliographic_title":"明星大学経済学研究紀要"},{"bibliographic_title":"Meisei University. The Bulletin of Economic Studies","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明星大学経済学部"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03855678","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"濵田, 明子"},{"creatorName":"ハマダ, アキコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"159","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hamada, Akiko","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"160","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-02-03"}],"displaytype":"detail","filename":"KzNo54-2_02a1.pdf","filesize":[{"value":"808.0 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"本文","url":"https://meisei.repo.nii.ac.jp/record/2937/files/KzNo54-2_02a1.pdf"},"version_id":"7b898bc0-6cba-43bc-94a4-a5f066972144"}]},"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":"源泉徴収義務の成立要件 : 支払をする者の意義と経済的利得の存否","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"源泉徴収義務の成立要件 : 支払をする者の意義と経済的利得の存否"},{"subitem_title":"Requirements for Establishment of Withholding Obligation: Significance of Payment and Existence of Taxable Income","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["351"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-04"},"publish_date":"2023-02-04","publish_status":"0","recid":"2937","relation_version_is_last":true,"title":["源泉徴収義務の成立要件 : 支払をする者の意義と経済的利得の存否"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-05-15T08:31:35.015546+00:00"}