{"created":"2023-06-23T12:34:42.873071+00:00","id":3531,"links":{},"metadata":{"_buckets":{"deposit":"72d54661-b239-4179-aea8-a5a9589e1e22"},"_deposit":{"created_by":12,"id":"3531","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"3531"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00003531","sets":["315:318"]},"author_link":["4248"],"item_10010_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03","bibliographicIssueDateType":"Issued"},"bibliographic_titles":[{"bibliographic_title":"修士論文要旨"}]}]},"item_10010_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"要旨(指導教員 吉川保弘教授)","subitem_description_type":"Abstract"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"藏本, 暁"},{"creatorName":"クラモト, アキラ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"4248","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"藏本暁 _国際的租税回避についての考察_要旨.pdf","filesize":[{"value":"474.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://serve.repo.nii.ac.jp/record/3531/files/藏本暁 _国際的租税回避についての考察_要旨.pdf"},"version_id":"cc7626c1-ef1c-4e5f-a7a5-ece010e8c873"}]},"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":"other","resourceuri":"http://purl.org/coar/resource_type/c_1843"}]},"item_title":"国際的租税回避についての考察 : BEPSの議論を踏まえた我が国における対応を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際的租税回避についての考察 : BEPSの議論を踏まえた我が国における対応を中心に"}]},"item_type_id":"10010","owner":"12","path":["318"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-24"},"publish_date":"2018-10-24","publish_status":"0","recid":"3531","relation_version_is_last":true,"title":["国際的租税回避についての考察 : BEPSの議論を踏まえた我が国における対応を中心に"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-23T13:00:25.694875+00:00"}