{"created":"2023-05-15T14:46:58.855401+00:00","id":10655,"links":{},"metadata":{"_buckets":{"deposit":"10530097-f031-4aff-8c73-e171ab6b5aa2"},"_deposit":{"created_by":11,"id":"10655","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10655"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010655","sets":["14:9:1051"]},"author_link":["21722"],"control_number":"10655","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"211","bibliographicPageStart":"189","bibliographicVolumeNumber":"55","bibliographic_titles":[{"bibliographic_title":"産大法学"},{"bibliographic_title":"Sandai law review","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学法学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00099344","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-3782","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","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":"野一色, 直人","creatorNameLang":"ja"},{"creatorName":"ノイシキ, ナオト","creatorNameLang":"ja-Kana"},{"creatorName":"NOISHIKI, Naoto","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"21722","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":"2021-05-11"}],"displaytype":"detail","filename":"SLR_55_1_189.pdf","filesize":[{"value":"349.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"SLR_55_1_189.pdf","url":"https://ksu.repo.nii.ac.jp/record/10655/files/SLR_55_1_189.pdf"},"version_id":"08a6b887-c3cb-4a5c-be2e-2fcb3b2aeaea"}]},"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":"スワップ取引による金地金の移転と譲渡所得 : 名古屋高判平成29年12月14日(平成29年(行コ) 第74号:所得税更正処分等取消請求控訴事件 [原判決取消・認容・確定]) 税資267号順号13099 名古屋地判平成29年6月29日(平成28年(行ウ) 第78号:所得税更正処分等取消請求事件[棄却・控訴]) 税資267号順号13028","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"スワップ取引による金地金の移転と譲渡所得 : 名古屋高判平成29年12月14日(平成29年(行コ) 第74号:所得税更正処分等取消請求控訴事件 [原判決取消・認容・確定]) 税資267号順号13099 名古屋地判平成29年6月29日(平成28年(行ウ) 第78号:所得税更正処分等取消請求事件[棄却・控訴]) 税資267号順号13028","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"11","path":["1051"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-05-11"},"publish_date":"2021-05-11","publish_status":"0","recid":"10655","relation_version_is_last":true,"title":["スワップ取引による金地金の移転と譲渡所得 : 名古屋高判平成29年12月14日(平成29年(行コ) 第74号:所得税更正処分等取消請求控訴事件 [原判決取消・認容・確定]) 税資267号順号13099 名古屋地判平成29年6月29日(平成28年(行ウ) 第78号:所得税更正処分等取消請求事件[棄却・控訴]) 税資267号順号13028"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-10-17T05:29:57.371935+00:00"}