{"created":"2023-06-23T12:32:47.981824+00:00","id":803,"links":{},"metadata":{"_buckets":{"deposit":"085aac64-e87c-4b79-b70e-61cc038bcc40"},"_deposit":{"created_by":3,"id":"803","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"803"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00000803","sets":["1:164"]},"author_link":["3249"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第2号","bibliographicPageEnd":"160","bibliographicPageStart":"145","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":"GHQ/SCAPにおいて財閥解体を担当した部局ESSが，占領期早々に日本の制限会社に対し財務諸表作成に関する多数の「指示書」を交付したことはよく知られている。しかし，これら「指示書」に先立って，形式および内容が大きく異なる『1946年英文フォーム』の交付が現存資料で確認できた。「日本固有の発展を十分に踏まえたもの」とされてきた「指示書」と分類できるものではなく，「指示文書」という新たな枠組みで資料的整理を行った。このことによって，共通の理解を目指して財務諸表作成が行われてきたESSと制限会社，および日本側会計学者との協議の意味がより明確に資料的に位置付けられた。","subitem_description_type":"Abstract"},{"subitem_description":"That the Economic and Scientific Section (ESS) of General MacArthur’s GHQ / SCAP during the U.S. Occupation of Japan at the end of World War II, responsible for the dissolution of Zaibatsu, issued a number of “instructions” on creating financial statements for limited companies is well known. However, historical records have revealed that, prior to the issue of these “instructions,” a very different version of “English Form 1946” existed. This version is not one that can be classified as “instructions,”w hich were based on developments unique to Japan. I made a documentary organized according to a new framework called “ instructional documentations”. Through this documentary, the significance of the consultations with ESS, limited companies, and Japanese scholars involved with financial accounts will become clearer and contribute to a common understanding of the financial statements of that time.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00000797","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":"3249","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":"4050.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"山田ひとみ_制限会社に対する占領初期におけるESS「指示文書」の分析_聖学院大学論叢25-2.pdf","url":"https://serve.repo.nii.ac.jp/record/803/files/4050.pdf"},"version_id":"eeff632f-d86e-475c-950b-ff6d6b50ce28"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"English Form 1946","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":"制限会社に対する占領初期におけるESS「指示文書」の分析 : 『1946年英文フォーム』の資料的位置付けを中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"制限会社に対する占領初期におけるESS「指示文書」の分析 : 『1946年英文フォーム』の資料的位置付けを中心に"},{"subitem_title":"Analysis of the “Instructional Documentations” of the ESS in the Early Stages of the Occupation against Limited Companies : Focusing on the Importance of “English form 1946”","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["164"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-12"},"publish_date":"2017-09-12","publish_status":"0","recid":"803","relation_version_is_last":true,"title":["制限会社に対する占領初期におけるESS「指示文書」の分析 : 『1946年英文フォーム』の資料的位置付けを中心に"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-23T13:14:33.236940+00:00"}