{"created":"2023-06-23T12:32:48.819318+00:00","id":829,"links":{},"metadata":{"_buckets":{"deposit":"a01ba869-fdf1-47d3-9312-a18bfc332e1b"},"_deposit":{"created_by":3,"id":"829","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"829"},"status":"published"},"_oai":{"id":"oai:serve.repo.nii.ac.jp:00000829","sets":["1:167"]},"author_link":["884"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"第2号","bibliographicPageEnd":"228","bibliographicPageStart":"211","bibliographicVolumeNumber":"第26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 が日本の会社に対し英文財務諸表の提出を求める際に交付したと思われる「指示文書」のうち，一番年代の古いと思われる『英文フォーム』（1946 or 1947）と，他の「指示文書」との比較分析を行なった。その結果，『英文フォーム』（1946 or 1947）は実際に交付されたと結論付けることができた。","subitem_description_type":"Abstract"},{"subitem_description":"Japanese Occupation GHQ/SCAP English financial statements were analyzed by the author of this article, of which “The English Form” (1946 or 1947) is considered to be the oldest of the original documents, and compared it with other “instructional documentation”. The conclusion is that “the English form” (1946 or 1947) is an authentic document of the time that was actually issued.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15052/00000823","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":"884","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":"2016-11-25"}],"displaytype":"detail","filename":"4546.pdf","filesize":[{"value":"1.8 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『英文フォーム（1946or1947）』の分析_聖学院大学論叢26-2.pdf","url":"https://serve.repo.nii.ac.jp/record/829/files/4546.pdf"},"version_id":"734ad94b-6651-4747-aaad-c5d85f5eb756"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Instructional documentation","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『英文フォーム（1946or 1947）』の分析 : (2)他の「指示文書」との比較","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『英文フォーム（1946or 1947）』の分析 : (2)他の「指示文書」との比較"},{"subitem_title":"Analysis of the “The English Form” (1946 or 1947) in Company Financial Reports Submitted to the GHQ/SCAP :  (2) Comparison with other “Instructional Documentation”","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["167"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-11-25"},"publish_date":"2016-11-25","publish_status":"0","recid":"829","relation_version_is_last":true,"title":["GHQ/SCAPによる会社財務報告に関する『英文フォーム（1946or 1947）』の分析 : (2)他の「指示文書」との比較"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-23T13:15:30.651195+00:00"}