{"_buckets": {"deposit": "708da2cd-1ec8-4743-90a6-feece6281fd4"}, "_deposit": {"created_by": 3, "id": "4050", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "4050"}, "status": "published"}, "_oai": {"id": "oai:barrel.repo.nii.ac.jp:00004050", "sets": []}, "author_link": ["8719", "8718"], "item_1_biblio_info_5": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2009-05-01", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "13", "bibliographicPageEnd": "37", "bibliographicPageStart": "36", "bibliographicVolumeNumber": "28", "bibliographic_titles": [{"bibliographic_title": "旬刊速報税理"}]}]}, "item_1_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "8719", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Imamoto, Keisuke"}]}]}, "item_1_publisher_6": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "ぎょうせい"}]}, "item_1_source_id_11": {"attribute_name": "書誌ID（NCID）", "attribute_value_mlt": [{"subitem_source_identifier": "AN10133314", "subitem_source_identifier_type": "NCID"}]}, "item_1_source_id_7": {"attribute_name": "ISSN / EISSN", "attribute_value_mlt": [{"subitem_source_identifier": "0916-9822", "subitem_source_identifier_type": "ISSN"}]}, "item_1_subject_16": {"attribute_name": "日本十進分類法", "attribute_value_mlt": [{"subitem_subject": "321", "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_scheme": "Other"}]}, "item_1_version_type_15": {"attribute_name": "テキストバージョン", "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"}], "nameIdentifiers": [{"nameIdentifier": "8718", "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": "2016-01-26"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "速報税理2009.5_36-37.pdf", "filesize": [{"value": "145.8 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 145800.0, "url": {"label": "速報税理2009.5_36-37.pdf", "url": "https://barrel.repo.nii.ac.jp/record/4050/files/速報税理2009.5_36-37.pdf"}, "version_id": "ed0298c1-fee1-4939-b912-817427fd2d5a"}]}, "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": "journal article", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "検証!調査担当者のための\"重要判決情報\" 第5回 厚生年金基金の解散に伴って支払を受けた残余財産の分配金は退職所得ではなく一時所得とされた事例 : 東京高判平成18年9月14 日判決(TAINS:Z888-1252)", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "検証!調査担当者のための\"重要判決情報\" 第5回 厚生年金基金の解散に伴って支払を受けた残余財産の分配金は退職所得ではなく一時所得とされた事例 : 東京高判平成18年9月14 日判決(TAINS:Z888-1252)"}]}, "item_type_id": "1", "owner": "3", "path": ["4"], "permalink_uri": "http://hdl.handle.net/10252/4646", "pubdate": {"attribute_name": "公開日", "attribute_value": "2011-10-04"}, "publish_date": "2011-10-04", "publish_status": "0", "recid": "4050", "relation": {}, "relation_version_is_last": true, "title": ["検証!調査担当者のための\"重要判決情報\" 第5回 厚生年金基金の解散に伴って支払を受けた残余財産の分配金は退職所得ではなく一時所得とされた事例 : 東京高判平成18年9月14 日判決(TAINS:Z888-1252)"], "weko_shared_id": 3}