{"_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", "sets": ["1817"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "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": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2015-12-25", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "260", "bibliographicPageStart": "229", "bibliographicVolumeNumber": "264", "bibliographic_titles": [{"bibliographic_title": "名古屋大學法政論集"}]}]}, "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登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/nujlp.264.8", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学大学院法学研究科"}]}, "item_9_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN（print）", "attribute_value_mlt": [{"subitem_source_identifier": "0439-5905", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "本部, 勝大"}], "nameIdentifiers": [{"nameIdentifier": "61337", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "HOMBU, Katsuhiro"}], "nameIdentifiers": [{"nameIdentifier": "61338", "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": "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": "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": "経済的実質主義の制定法化に関する一考察(2・完) : アメリカ連邦所得税における議論を中心として", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "経済的実質主義の制定法化に関する一考察(2・完) : アメリカ連邦所得税における議論を中心として"}]}, "item_type_id": "9", "owner": "1", "path": ["1817"], "permalink_uri": "https://doi.org/10.18999/nujlp.264.8", "pubdate": {"attribute_name": "公開日", "attribute_value": "2016-01-18"}, "publish_date": "2016-01-18", "publish_status": "0", "recid": "21238", "relation": {}, "relation_version_is_last": true, "title": ["経済的実質主義の制定法化に関する一考察(2・完) : アメリカ連邦所得税における議論を中心として"], "weko_shared_id": null}