{"created":"2023-06-19T09:18:06.120506+00:00","id":30958,"links":{},"metadata":{"_buckets":{"deposit":"c30f736d-5419-4ee5-bd5b-86841138bdc7"},"_deposit":{"created_by":1,"id":"30958","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"30958"},"status":"published"},"_oai":{"id":"oai:kumadai.repo.nii.ac.jp:00030958","sets":["403:517","585:627:1028"]},"author_link":["155364","155362","155363","155365"],"item_15_alternative_title_22":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"An Inconveniet Dialougue : Would income tax obstruct having anather job?"}]},"item_15_alternative_title_23":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"フクギョウ ケンギョウ ノ スイシンホウ セイサク ト ゼイセイ : ゲンセン チョウシュウ ノ ユクエ アルイワ マイナンバー セイドカ ノ ショトクゼイ セイド ト カクテイ シンコク ノ ワカリヤスイ リカイ ニ ツイテ"}]},"item_15_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-11-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"230","bibliographicPageStart":"202","bibliographicVolumeNumber":"144","bibliographic_titles":[{"bibliographic_title":"熊本法学"}]}]},"item_15_creator_3":{"attribute_name":"別言語の著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Itakura, Keigo"}],"nameIdentifiers":[{"nameIdentifier":"155364","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Konya, Hiroaki"}],"nameIdentifiers":[{"nameIdentifier":"155365","nameIdentifierScheme":"WEKO"}]}]},"item_15_description_17":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_15_description_46":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_15_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"熊本大学"}]},"item_15_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04528204","subitem_source_identifier_type":"ISSN"}]},"item_15_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00066957","subitem_source_identifier_type":"NCID"}]},"item_15_subject_20":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.983","subitem_subject_scheme":"NDC"}]},"item_15_text_18":{"attribute_name":"形態","attribute_value_mlt":[{"subitem_text_value":"1811459 bytes"}]},"item_15_text_47":{"attribute_name":"資源タイプ・ローカル","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_15_text_48":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_15_text_49":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_15_text_50":{"attribute_name":"資源タイプ・ローカル表示コード","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_15_text_78":{"attribute_name":"コメント","attribute_value_mlt":[{"subitem_text_value":"【著者所属】板倉圭吾:北海道税理士会税理士 / 紺屋博昭:熊本大学大学院人文社会科学研究部"}]},"item_15_version_type_19":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"板倉, 圭吾"}],"nameIdentifiers":[{"nameIdentifier":"155362","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"紺屋, 博昭"}],"nameIdentifiers":[{"nameIdentifier":"155363","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":"2020-03-03"}],"displaytype":"detail","filename":"KLaw0144_230-202.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KLaw0144_230-202.pdf","url":"https://kumadai.repo.nii.ac.jp/record/30958/files/KLaw0144_230-202.pdf"},"version_id":"a0035607-5343-46f4-b03a-994195bc8422"}]},"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":"副業兼業の推進法政策と税制 : 源泉徴収の行方、あるいはマイナンバー制度下の所得税制度と確定申告のわかりやすい理解について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"副業兼業の推進法政策と税制 : 源泉徴収の行方、あるいはマイナンバー制度下の所得税制度と確定申告のわかりやすい理解について"}]},"item_type_id":"15","owner":"1","path":["517","1028"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-12-11"},"publish_date":"2018-12-11","publish_status":"0","recid":"30958","relation_version_is_last":true,"title":["副業兼業の推進法政策と税制 : 源泉徴収の行方、あるいはマイナンバー制度下の所得税制度と確定申告のわかりやすい理解について"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-06-19T14:46:54.877481+00:00"}