{"created":"2025-06-13T04:15:54.360635+00:00","id":2000267,"links":{},"metadata":{"_buckets":{"deposit":"d855ccde-9669-4b9a-af25-2582fc93fab0"},"_deposit":{"created_by":13,"id":"2000267","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000267"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000267","sets":["1747796320391","1747796320391:1747796488576"]},"author_link":["689"],"control_number":"2000267","item_10006_date_granted_11":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2024-09-30"}]},"item_10006_degree_grantor_9":{"attribute_name":"item_10006_degree_grantor_9","attribute_value_mlt":[{"subitem_degreegrantor":[{"subitem_degreegrantor_language":"ja","subitem_degreegrantor_name":"九州情報大学"}],"subitem_degreegrantor_identifier":[{"subitem_degreegrantor_identifier_name":"37120","subitem_degreegrantor_identifier_scheme":"kakenhi"}]}]},"item_10006_degree_name_8":{"attribute_name":"学位名","attribute_value_mlt":[{"subitem_degreename":"博士(経営情報学)","subitem_degreename_language":"ja"}]},"item_10006_dissertation_number_12":{"attribute_name":"dissertation_number","attribute_value_mlt":[{"subitem_dissertationnumber":"博甲第3号"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"https://www.isni.org/isni/0000000403715001"}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"高岡, 純治","creatorNameLang":"ja"},{"creatorName":"タカオカ, ジュンジ","creatorNameLang":"ja-Kana"},{"creatorName":"Takaoka, Junji","creatorNameLang":"en"}],"familyNames":[{"familyName":"高岡","familyNameLang":"ja"},{"familyName":"タカオカ","familyNameLang":"ja-Kana"},{"familyName":"Takaoka","familyNameLang":"en"}],"givenNames":[{"givenName":"純治","givenNameLang":"ja"},{"givenName":"ジュンジ","givenNameLang":"ja-Kana"},{"givenName":"Junji","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"689","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-06-13"}],"filename":"d2227701_d-001_thesis.pdf","filesize":[{"value":"3.1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://kiis.repo.nii.ac.jp/record/2000267/files/d2227701_d-001_thesis.pdf"},"version_id":"d4384922-0c5e-42fb-b30b-99df47a02c92"},{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-06-13"}],"filename":"d2227701_d-001_abstract.pdf","filesize":[{"value":"977 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"abstract","url":"https://kiis.repo.nii.ac.jp/record/2000267/files/d2227701_d-001_abstract.pdf"},"version_id":"39c3df03-c7d8-4c3b-b329-4053e7eb54e1"},{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-06-13"}],"filename":"d2227701_d-001_review.pdf","filesize":[{"value":"194 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"other","url":"https://kiis.repo.nii.ac.jp/record/2000267/files/d2227701_d-001_review.pdf"},"version_id":"45735968-c878-44dc-b871-7a1a62fd6858"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"doctoral thesis","resourceuri":"http://purl.org/coar/resource_type/c_db06"}]},"item_title":"法人税法の収益認識と創設された法人税法22条の2の必要性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"法人税法の収益認識と創設された法人税法22条の2の必要性","subitem_title_language":"ja"},{"subitem_title":"Regarding the Necessity of Establishing Article 22-2 in Corporate Tax Law","subitem_title_language":"en"}]},"item_type_id":"10006","owner":"13","path":["1747796320391","1747796488576"],"pubdate":{"attribute_name":"公開日","attribute_value":"2025-06-13"},"publish_date":"2025-06-13","publish_status":"0","recid":"2000267","relation_version_is_last":true,"title":["法人税法の収益認識と創設された法人税法22条の2の必要性"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2025-06-13T08:02:27.242867+00:00"}