{"created":"2023-06-19T11:40:38.838370+00:00","id":878,"links":{},"metadata":{"_buckets":{"deposit":"a4c754a1-73e9-4658-9776-71f79d3e65c0"},"_deposit":{"created_by":14,"id":"878","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"878"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00000878","sets":["1:105:232:123"]},"author_link":["1534","1533"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"51、52","bibliographicPageEnd":"62","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"摂南法学"},{"bibliographic_title":"SETSUNAN LAW REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-1265","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_24":{"attribute_name":"記事種別","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小島, 俊朗"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"KOJIMA, Toshiro","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-04-04"}],"displaytype":"detail","filename":"2016_51_52_001j_kojima.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","license_note":"Copyright (c) 2016 by Setsunan University\n","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"積極的な不正行為がない場合の重加算税の賦課について―平成6、7年最判の再評価と裁決事例にみる現状―","url":"https://setsunan.repo.nii.ac.jp/record/878/files/2016_51_52_001j_kojima.pdf"},"version_id":"74ab5fa1-985e-4d6b-a922-23370a3609c6"}]},"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":"積極的な不正行為がない場合の重加算税の賦課について―平成6、7年最判の再評価と裁決事例にみる現状―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"積極的な不正行為がない場合の重加算税の賦課について―平成6、7年最判の再評価と裁決事例にみる現状―"}]},"item_type_id":"10002","owner":"14","path":["123"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-04-04"},"publish_date":"2016-04-04","publish_status":"0","recid":"878","relation_version_is_last":true,"title":["積極的な不正行為がない場合の重加算税の賦課について―平成6、7年最判の再評価と裁決事例にみる現状―"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T12:23:18.420404+00:00"}