{"created":"2023-06-20T13:51:03.064835+00:00","id":520,"links":{},"metadata":{"_buckets":{"deposit":"cd7efc26-5634-4431-b894-fee91d8c3717"},"_deposit":{"created_by":3,"id":"520","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"520"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000520","sets":["1:66:67"]},"author_link":["3651"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ワガクニ ヒキアテキン カイケイ セイド ノ トクチョウ ト ヘンセン (2) : ヒキアテキン ガイネン ノ ジュンカ ヘノ カクシュ ノ ココロミ ト ソノ キケツ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2000-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"特別号","bibliographicPageEnd":"28","bibliographicPageStart":"11","bibliographicVolumeNumber":"13","bibliographic_titles":[{"bibliographic_title":"国際研究論叢 : 大阪国際大学紀要"},{"bibliographic_title":"OIU journal of international studies","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"望月, 香苗"},{"creatorName":"モチズキ, カナエ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3651","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"モチヅキ, カナエ"}],"nameIdentifiers":[{"nameIdentifier":"3651","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Mochizuki, Kanae","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3651","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_other_language_4":{"attribute_name":"その他の言語","attribute_value_mlt":[{"subitem_language":"Development of the Concept and Rules of Expense Allowances in Japan,(2)"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10110523","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計原則","subitem_subject_scheme":"Other"},{"subitem_subject":"商法会計規定","subitem_subject_scheme":"Other"},{"subitem_subject":"計算書類規則","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却累計額","subitem_subject_scheme":"Other"},{"subitem_subject":"特定引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"特別修繕引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"退職給与引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"評価性引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"負債性引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"発生主義","subitem_subject_scheme":"Other"},{"subitem_subject":"費用収益対応の原則","subitem_subject_scheme":"Other"},{"subitem_subject":"保守主義","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":"わが国引当金会計制度の特徴と変遷(2) : 引当金概念の純化への各種の試みとその帰結","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国引当金会計制度の特徴と変遷(2) : 引当金概念の純化への各種の試みとその帰結"}]},"item_type_id":"1","owner":"3","path":["67"],"pubdate":{"attribute_name":"公開日","attribute_value":"2000-03-31"},"publish_date":"2000-03-31","publish_status":"0","recid":"520","relation_version_is_last":true,"title":["わが国引当金会計制度の特徴と変遷(2) : 引当金概念の純化への各種の試みとその帰結"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T14:05:16.723393+00:00"}