{"_buckets": {"deposit": "d0078407-618a-4b8a-950e-784ab13032d2"}, "_deposit": {"id": "21238", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "21238"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00021238"}, "item_9_alternative_title_19": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u8a00\u8a9e\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "Codification of the Economic Substance Doctrine (2) : A Study of Federal Income Taxation in the United States"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2015-12-25", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "260", "bibliographicPageStart": "229", "bibliographicVolumeNumber": "264", "bibliographic_titles": [{"bibliographic_title": "\u540d\u53e4\u5c4b\u5927\u5b78\u6cd5\u653f\u8ad6\u96c6"}]}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/23379"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/nujlp.264.8", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u5927\u5b66\u9662\u6cd5\u5b66\u7814\u7a76\u79d1"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0439-5905", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u672c\u90e8, \u52dd\u5927"}], "nameIdentifiers": [{"nameIdentifier": "61337", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "HOMBU, Katsuhiro"}], "nameIdentifiers": [{"nameIdentifier": "61338", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "nujlp_264_8.pdf", "filesize": [{"value": "491.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 491500.0, "url": {"label": "nujlp_264_8.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/21238/files/nujlp_264_8.pdf"}, "version_id": "ad5b05b6-4670-4850-bd8c-84772f0dfc32"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u7d4c\u6e08\u7684\u5b9f\u8cea\u4e3b\u7fa9\u306e\u5236\u5b9a\u6cd5\u5316\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf(2\u30fb\u5b8c) : \u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u8b70\u8ad6\u3092\u4e2d\u5fc3\u3068\u3057\u3066", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u7d4c\u6e08\u7684\u5b9f\u8cea\u4e3b\u7fa9\u306e\u5236\u5b9a\u6cd5\u5316\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf(2\u30fb\u5b8c) : \u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u8b70\u8ad6\u3092\u4e2d\u5fc3\u3068\u3057\u3066"}]}, "item_type_id": "9", "owner": "1", "path": ["554/555/556/1817"], "permalink_uri": "https://doi.org/10.18999/nujlp.264.8", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2016-01-18"}, "publish_date": "2016-01-18", "publish_status": "0", "recid": "21238", "relation": {}, "relation_version_is_last": true, "title": ["\u7d4c\u6e08\u7684\u5b9f\u8cea\u4e3b\u7fa9\u306e\u5236\u5b9a\u6cd5\u5316\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf(2\u30fb\u5b8c) : \u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u8b70\u8ad6\u3092\u4e2d\u5fc3\u3068\u3057\u3066"], "weko_shared_id": null}