{"_buckets": {"deposit": "e4d8f426-2bd2-4bb7-8a96-83eec2a3fb81"}, "_deposit": {"created_by": 21, "id": "15316", "owners": [21], "pid": {"revision_id": 0, "type": "depid", "value": "15316"}, "status": "published"}, "_oai": {"id": "oai:doshisha.repo.nii.ac.jp:00015316", "sets": ["1322", "5591"]}, "author_link": ["12426"], "item_1693811493084": {"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_1694490770713": {"attribute_name": "権利者情報", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "DA03093518", "nameIdentifierScheme": "AID"}], "rightHolderNames": [{"rightHolderLanguage": "ja", "rightHolderName": "同志社法學會"}, {"rightHolderLanguage": "en", "rightHolderName": "The Doshisha Law Association"}]}]}, "item_1_alternative_title_2": {"attribute_name": "その他（別言語等）のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "偽りその他不正の行為と更正等の期間制限 : 国税通則法70条5項の法的構造", "subitem_alternative_title_language": "ja"}, {"subitem_alternative_title": "イツワリ ソノタ フセイ ノ コウイ ト コウセイ トウ ノ キカン セイゲン : コクゼイ ツウソク ホウ 70ジョウ 5コウ ノ ホウテキ コウゾウ", "subitem_alternative_title_language": "ja-Kana"}, {"subitem_alternative_title": "イツワリ ソノタ フセイ ノ コウイ ト コウセイ トウ ノ キカン セイゲン : コクゼイ ツウソク ホウ ナナジュウジョウ ゴコウ ノ ホウテキ コウゾウ", "subitem_alternative_title_language": "ja"}]}, "item_1_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2005-02-28", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "6", "bibliographicPageEnd": "252", "bibliographicPageStart": "213", "bibliographicVolumeNumber": "56", "bibliographic_titles": [{"bibliographic_title": "同志社法學", "bibliographic_titleLang": "ja"}, {"bibliographic_title": "The Doshisha Hogaku (The Doshisha law review)", "bibliographic_titleLang": "en"}]}]}, "item_1_date_46": {"attribute_name": "登録日", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2005-10-19"}]}, "item_1_date_47": {"attribute_name": "更新日", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2019-12-17"}]}, "item_1_description_25": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_description": "application/pdf", "subitem_description_type": "Other"}]}, "item_1_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.14988/pa.2017.0000007552", "subitem_identifier_reg_type": "JaLC"}]}, "item_1_publisher_15": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "同志社法學會", "subitem_publisher_language": "ja"}]}, "item_1_publisher_16": {"attribute_name": "出版者（英）", "attribute_value_mlt": [{"subitem_publisher": "The Doshisha Law Association", "subitem_publisher_language": "en"}]}, "item_1_relation_24": {"attribute_name": "関連サイト", "attribute_value_mlt": [{"subitem_relation_name": [{"subitem_relation_name_language": "ja", "subitem_relation_name_text": "掲載刊行物所蔵情報へのリンク ／ Link to Contents"}], "subitem_relation_type": "isFormatOf", "subitem_relation_type_id": {"subitem_relation_type_id_text": "https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00960336/?lang=0", "subitem_relation_type_select": "URI"}}]}, "item_1_select_10": {"attribute_name": "所属機関識別子種別", "attribute_value_mlt": [{"subitem_select_item": "kakenhi"}]}, "item_1_select_11": {"attribute_name": "所属機関識別子", "attribute_value_mlt": [{"subitem_select_item": "34310"}]}, "item_1_select_44": {"attribute_name": "登録者", "attribute_value_mlt": [{"subitem_select_item": "us000001_IKOU"}]}, "item_1_select_45": {"attribute_name": "更新者", "attribute_value_mlt": [{"subitem_select_item": "ucwo0014"}]}, "item_1_source_id_17": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "03877612", "subitem_source_identifier_type": "PISSN"}]}, "item_1_source_id_19": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN00165970", "subitem_source_identifier_type": "NCID"}]}, "item_1_subject_27": {"attribute_name": "日本十進分類法", "attribute_value_mlt": [{"subitem_subject": "345.12", "subitem_subject_scheme": "NDC"}]}, "item_1_text_8": {"attribute_name": "著者所属", "attribute_value_mlt": [{"subitem_text_language": "ja", "subitem_text_value": "同志社大学大学院司法研究科教授"}]}, "item_1_text_9": {"attribute_name": "著者所属（英）", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Doshisha University"}]}, "item_access_right": {"attribute_name": "アクセス権", "attribute_value_mlt": [{"subitem_access_right": "open access", "subitem_access_right_uri": "http://purl.org/coar/access_right/c_abf2"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "占部, 裕典", "creatorNameLang": "ja"}, {"creatorName": "ウラベ, ヒロノリ", "creatorNameLang": "ja-Kana"}, {"creatorName": "Urabe, Hironori", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "12426", "nameIdentifierScheme": "WEKO"}, {"nameIdentifier": "1000010193971", "nameIdentifierScheme": "CiNii ID", "nameIdentifierURI": "http://ci.nii.ac.jp/nrid/1000010193971"}, {"nameIdentifier": "10193971", "nameIdentifierScheme": "e-Rad", "nameIdentifierURI": "https://kaken.nii.ac.jp/ja/search/?qm=10193971"}, {"nameIdentifier": "DA11819459", "nameIdentifierScheme": "AID", "nameIdentifierURI": "https://ci.nii.ac.jp/author/DA11819459"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2005-10-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "028003040008.pdf", "filesize": [{"value": "417.2 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 417200.0, "url": {"label": "028003040008.pdf", "url": "https://doshisha.repo.nii.ac.jp/record/15316/files/028003040008.pdf"}, "version_id": "317fb2a0-b5d9-46eb-96a5-da2435a7c8eb"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "隠蔽", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "隠ぺい", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "仮装", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "更正", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "除斥期間", "subitem_subject_language": "ja", "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": "「偽りその他不正の行為」と更正等の期間制限 : 国税通則法七〇条五項の法的構造", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "「偽りその他不正の行為」と更正等の期間制限 : 国税通則法七〇条五項の法的構造", "subitem_title_language": "ja"}, {"subitem_title": "イツワリ ソノタ フセイ ノ コウイ ト コウセイ トウ ノ キカン セイゲン : コクゼイ ツウソク ホウ シチジュウジョウ ゴコウ ノ ホウテキ コウゾウ", "subitem_title_language": "ja-Kana"}, {"subitem_title": "Fraudulent Action and Time Limit on Tax-Correction under General Tax Law §70 V", "subitem_title_language": "en"}]}, "item_type_id": "1", "owner": "21", "path": ["1322", "5591"], "permalink_uri": "https://doi.org/10.14988/pa.2017.0000007552", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2005-10-19"}, "publish_date": "2005-10-19", "publish_status": "0", "recid": "15316", "relation": {}, "relation_version_is_last": true, "title": ["「偽りその他不正の行為」と更正等の期間制限 : 国税通則法七〇条五項の法的構造"], "weko_shared_id": -1}