{"created":"2023-06-23T12:32:47.324693+00:00","id":792,"links":{},"metadata":{"_buckets":{"deposit":"6ee72313-3f25-49c7-8f42-5ac28baa1695"},"_deposit":{"created_by":3,"id":"792","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"792"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00000792","sets":["1:163"]},"author_link":["3355"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-11","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第1号","bibliographicPageEnd":"219","bibliographicPageStart":"199","bibliographicVolumeNumber":"第25巻","bibliographic_titles":[{"bibliographic_title":"聖学院大学論叢"},{"bibliographic_title":"The Journal of Seigakuin University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"第二次世界大戦後,GHQ/SCAPは財閥解体の目的のため,日本の会社に対し英文財務諸表の提出を求め,その際,財務諸表の雛形を付した「指示書」を交付した。この「指示書」の種類や内容については,充分には解明されていない。本稿では,GHQ/SCAPの一部局である,ESSが作成した文書から当該「指示書」を選別し,時系列整理を行った。その結果,従来,存在が判明していた2種類の「指示書」以外に,新たに5種類の「指示書」の存在が判明した。","subitem_description_type":"Abstract"},{"subitem_description":"After World War II, GHQ/SCAP demanded the presentation of English financial statements for the purpose of the dissolution of the zaibatsu, the big Japanese financial corporations, and issued ‘Instructions' (the term which I use to refer to these financial statements in this paper). The existence of these ‘Instructions' is all but unknown. In this report, I examine these ‘Instructions' through the analysis of the GHQ/SCAP (ESS) documents (ESS) which I have arranged in chronological order. As a result, rather than the two kinds of ‘Instructions' that have previously been recognized, the existence of five kinds of ‘Instructions', or ‘remits', becomes clear.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00000786","subitem_identifier_reg_type":"JaLC"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-2539","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山田, ひとみ"},{"creatorName":"ヤマダ, ヒトミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3355","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-12"}],"displaytype":"detail","filename":"3848.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"山田ひとみ_GHQ・SCAPによる会社財務報告に関する「指示書」の時系列整理_聖学院大学論叢25-1.pdf","url":"https://serve.repo.nii.ac.jp/record/792/files/3848.pdf"},"version_id":"9ed893b7-3819-49c1-af0d-5f76dfb1dcc7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"GHQ/SCAP Records","subitem_subject_language":"en","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":"GHQ/SCAPによる会社財務報告に関する「指示書」の時系列整理 : 経済科学局(ESS)文書の分析を通して","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"GHQ/SCAPによる会社財務報告に関する「指示書」の時系列整理 : 経済科学局(ESS)文書の分析を通して"},{"subitem_title":"Chronological Order Rearranging of ‘Instructions' about the Company Financial Report by GHQ/SCAP : Through the Analysis of the GHQ/SCAP Records,Economic and Scientific Section (ESS)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["163"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-12"},"publish_date":"2017-09-12","publish_status":"0","recid":"792","relation_version_is_last":true,"title":["GHQ/SCAPによる会社財務報告に関する「指示書」の時系列整理 : 経済科学局(ESS)文書の分析を通して"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-23T13:14:08.486132+00:00"}