WEKO3
アイテム
{"_buckets": {"deposit": "2e57d899-6959-46cc-a34b-b6587d44f5f4"}, "_deposit": {"created_by": 16, "id": "6160", "owners": [16], "pid": {"revision_id": 0, "type": "depid", "value": "6160"}, "status": "published"}, "_oai": {"id": "oai:aichiu.repo.nii.ac.jp:00006160", "sets": ["787"]}, "author_link": ["749"], "item_10002_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2000-02-28", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "141", "bibliographicPageEnd": "86", "bibliographicPageStart": "75", "bibliographic_titles": [{"bibliographic_title": "愛知経営論集"}, {"bibliographic_title": "THE AICHI JOURNAL OF BUSINESS", "bibliographic_titleLang": "en"}]}]}, "item_10002_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"affiliations": [{"affiliationNames": [{"affiliationName": "", "lang": "ja"}], "nameIdentifiers": [{"nameIdentifier": "", "nameIdentifierScheme": "ISNI", "nameIdentifierURI": "http://www.isni.org/isni/"}]}], "familyNames": [{"familyName": "鈴木", "familyNameLang": "ja"}, {"familyName": "SUZUKI", "familyNameLang": "en"}], "givenNames": [{"givenName": "孝一", "givenNameLang": "ja"}, {"givenName": "Koichi", "givenNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "749", "nameIdentifierScheme": "WEKO"}, {"nameIdentifier": "9000290826271", "nameIdentifierScheme": "CiNii ID", "nameIdentifierURI": "http://ci.nii.ac.jp/nrid/9000290826271"}], "names": [{"name": "鈴木, 孝一", "nameLang": "ja"}, {"name": "SUZUKI, Koichi", "nameLang": "en"}]}]}, "item_10002_publisher_8": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "愛知大学経営学会"}]}, "item_10002_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN10149347", "subitem_source_identifier_type": "NCID"}]}, "item_10002_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "0916569X", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorAffiliations": [{"affiliationNameIdentifiers": [{"affiliationNameIdentifier": "", "affiliationNameIdentifierScheme": "ISNI", "affiliationNameIdentifierURI": "http://www.isni.org/isni/"}], "affiliationNames": [{"affiliationName": "", "affiliationNameLang": "ja"}]}], "creatorNames": [{"creatorName": "鈴木, 孝一", "creatorNameLang": "ja"}, {"creatorName": "SUZUKI, Koichi", "creatorNameLang": "en"}], "familyNames": [{"familyName": "鈴木", "familyNameLang": "ja"}, {"familyName": "SUZUKI", "familyNameLang": "en"}], "givenNames": [{"givenName": "孝一", "givenNameLang": "ja"}, {"givenName": "Koichi", "givenNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "749", "nameIdentifierScheme": "WEKO"}, {"nameIdentifier": "9000290826271", "nameIdentifierScheme": "CiNii ID", "nameIdentifierURI": "http://ci.nii.ac.jp/nrid/9000290826271"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2016-03-11"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "9.鈴木【掲載可】.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_11", "mimetype": "application/pdf", "size": 1100000.0, "url": {"label": "米国の非課税組織変更における優先株式の税務上の取扱い", "url": "https://aichiu.repo.nii.ac.jp/record/6160/files/9.鈴木【掲載可】.pdf"}, "version_id": "4ba6ecdc-f182-496b-979a-905e78cfa8ee"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "アメリカ", "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": "米国の非課税組織変更における優先株式の税務上の取扱い", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "米国の非課税組織変更における優先株式の税務上の取扱い"}, {"subitem_title": "The U.S. Income Taxation of Nonqualified Preferred Stock in Tax-Free Reorganizations", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "16", "path": ["787"], "permalink_uri": "https://aichiu.repo.nii.ac.jp/records/6160", "pubdate": {"attribute_name": "公開日", "attribute_value": "2016-03-11"}, "publish_date": "2016-03-11", "publish_status": "0", "recid": "6160", "relation": {}, "relation_version_is_last": true, "title": ["米国の非課税組織変更における優先株式の税務上の取扱い"], "weko_shared_id": -1}
米国の非課税組織変更における優先株式の税務上の取扱い
https://aichiu.repo.nii.ac.jp/records/6160
https://aichiu.repo.nii.ac.jp/records/6160bd7e8526-4bd9-4106-b46c-c9ee4b65c52b
名前 / ファイル | ライセンス | アクション |
---|---|---|
米国の非課税組織変更における優先株式の税務上の取扱い (1.1 MB)
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2016-03-11 | |||||
タイトル | ||||||
タイトル | 米国の非課税組織変更における優先株式の税務上の取扱い | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The U.S. Income Taxation of Nonqualified Preferred Stock in Tax-Free Reorganizations | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | アメリカ | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
鈴木, 孝一
× 鈴木, 孝一 |
|||||
著者別名 | ||||||
識別子Scheme | WEKO | |||||
識別子 | 749 | |||||
識別子Scheme | CiNii ID | |||||
識別子URI | http://ci.nii.ac.jp/nrid/9000290826271 | |||||
識別子 | 9000290826271 | |||||
姓 | 鈴木 | |||||
言語 | ja | |||||
姓 | SUZUKI | |||||
言語 | en | |||||
名 | 孝一 | |||||
言語 | ja | |||||
名 | Koichi | |||||
言語 | en | |||||
姓名 | 鈴木, 孝一 | |||||
言語 | ja | |||||
姓名 | SUZUKI, Koichi | |||||
言語 | en | |||||
識別子Scheme | ISNI | |||||
識別子URI | http://www.isni.org/isni/ | |||||
書誌情報 |
愛知経営論集 en : THE AICHI JOURNAL OF BUSINESS 号 141, p. 75-86, 発行日 2000-02-28 |
|||||
出版者 | ||||||
出版者 | 愛知大学経営学会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0916569X | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10149347 |