{"created":"2023-05-15T15:29:14.733936+00:00","id":1501,"links":{},"metadata":{"_buckets":{"deposit":"308c405d-e775-415d-be0e-4cabb7ee42da"},"_deposit":{"created_by":17,"id":"1501","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"1501"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00001501","sets":["4"]},"author_link":["3337","3336"],"item_1_biblio_info_5":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2000-04","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"345","bibliographicPageStart":"325","bibliographicVolumeNumber":"63","bibliographic_titles":[{"bibliographic_title":"早稲田政治公法研究","bibliographic_titleLang":"ja"}]}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"3337","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Imamoto, Keisuke","nameLang":"en"}]}]},"item_1_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"早稲田大学大学院政治学研究科","subitem_publisher_language":"ja"}]},"item_1_source_id_11":{"attribute_name":"item_1_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN00258448","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_7":{"attribute_name":"ISSN / EISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-2492","subitem_source_identifier_type":"PISSN"}]},"item_1_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"321","subitem_subject_language":"ja","subitem_subject_scheme":"NDC"}]},"item_1_subject_17":{"attribute_name":"NIIサブジェクト","attribute_value_mlt":[{"subitem_subject":"法律・法律学","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_1_version_type_15":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"今本, 啓介","creatorNameLang":"ja","creatorNameType":"Personal"}],"nameIdentifiers":[{"nameIdentifier":"3336","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":"2016-01-23"}],"displaytype":"detail","filename":"早稲田政治研63_325-345.pdf","filesize":[{"value":"829.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"早稲田政治研63_325-345.pdf","url":"https://barrel.repo.nii.ac.jp/record/1501/files/早稲田政治研63_325-345.pdf"},"version_id":"6ab7e3e4-a5a1-40d8-be7e-d79290a583ea"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"アメリカ連邦税法における税務調査(一):召喚状(summons)による調査を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"アメリカ連邦税法における税務調査(一):召喚状(summons)による調査を中心に","subitem_title_language":"ja"},{"subitem_title":"Tax investigation in the United States(1): Focusing on investigation by IRS summons","subitem_title_language":"en"}]},"item_type_id":"1","owner":"17","path":["4"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2009-01-29"},"publish_date":"2009-01-29","publish_status":"0","recid":"1501","relation_version_is_last":true,"title":["アメリカ連邦税法における税務調査(一):召喚状(summons)による調査を中心に"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2025-03-17T00:21:48.853008+00:00"}