{"created":"2023-06-19T08:24:36.109817+00:00","id":1083,"links":{},"metadata":{"_buckets":{"deposit":"501905a8-1e31-485f-b65f-9ad2bbd0c07d"},"_deposit":{"created_by":24,"id":"1083","owners":[24],"pid":{"revision_id":0,"type":"depid","value":"1083"},"status":"published"},"_oai":{"id":"oai:ushimane.repo.nii.ac.jp:00001083","sets":["270:14:116"]},"author_link":[],"item_2_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-02-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"27","bibliographicPageStart":"17","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"総合政策論叢"}]}]},"item_2_description_24":{"attribute_name":"資料タイプ","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_2_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"島根県立大学総合政策学会"}]},"item_2_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11551329","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1346-3829","subitem_source_identifier_type":"PISSN"}]},"item_2_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"楊, 華","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"張, 忠任","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"YANG, Hua","creatorNameLang":"en"}]},{"creatorNames":[{"creatorName":"ZHANG, Zhongren","creatorNameLang":"en"}]}]},"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","filename":"KR00004762526.pdf","filesize":[{"value":"928.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KR00004762526.pdf","url":"https://ushimane.repo.nii.ac.jp/record/1083/files/KR00004762526.pdf"},"version_id":"ded588ad-01e5-4772-9ce3-7ef47472ea56"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"貧富格差の是正 ","subitem_subject_scheme":"Other"},{"subitem_subject":" 相続税 ","subitem_subject_scheme":"Other"},{"subitem_subject":" 贈与税 ","subitem_subject_scheme":"Other"},{"subitem_subject":" 個人所得税法 ","subitem_subject_scheme":"Other"},{"subitem_subject":" 申告制度の整備","subitem_subject_scheme":"Other"}]},"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":"中国の遺産税導入に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国の遺産税導入に関する一考察","subitem_title_language":"ja"},{"subitem_title":"A Study von Introuduction of Eastate Tax to China","subitem_title_language":"en"}]},"item_type_id":"2","owner":"24","path":["116"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2010-10-01"},"publish_date":"2010-10-01","publish_status":"0","recid":"1083","relation_version_is_last":true,"title":["中国の遺産税導入に関する一考察"],"weko_creator_id":"24","weko_shared_id":-1},"updated":"2024-03-18T23:27:57.601327+00:00"}