{"created":"2023-06-26T10:46:52.013367+00:00","id":891,"links":{},"metadata":{"_buckets":{"deposit":"7be1b053-ef36-4633-8adb-a6ef1457daaa"},"_deposit":{"created_by":3,"id":"891","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"891"},"status":"published"},"_oai":{"id":"oai:sgul.repo.nii.ac.jp:00000891","sets":[]},"author_link":["1103","1102"],"item_4_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Consideration about the Earned Income Credit and the Officer's Salary Regulation of the Family Corporation"}]},"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"182(280)","bibliographicPageStart":"149(247)","bibliographicVolumeNumber":"28","bibliographic_titles":[{"bibliographic_title":"札幌学院法学 = Sapporo Gakuin law review"}]}]},"item_4_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Bulletin","subitem_description_type":"Other"}]},"item_4_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論説","subitem_description_type":"Other"}]},"item_4_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"1103","nameIdentifierScheme":"WEKO"}],"names":[{"name":"KANAYAMA, Go"}]}]},"item_4_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"札幌学院大学総合研究所"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0910-0121","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"金山, 剛"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-07"}],"displaytype":"detail","filename":"SG-28-2-147.pdf","filesize":[{"value":"926.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"SG-28-2-147.pdf","url":"https://sgul.repo.nii.ac.jp/record/891/files/SG-28-2-147.pdf"},"version_id":"838f2a4e-e9c6-448c-aabc-2848b5ac615a"}]},"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":"給与所得控除と同族会社の役員等の給与規制についての考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"給与所得控除と同族会社の役員等の給与規制についての考察"}]},"item_type_id":"4","owner":"3","path":["93"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-07-24"},"publish_date":"2012-07-24","publish_status":"0","recid":"891","relation_version_is_last":true,"title":["給与所得控除と同族会社の役員等の給与規制についての考察"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-26T07:48:27.448413+00:00"}