{"created":"2023-06-20T14:09:31.183436+00:00","id":3794,"links":{},"metadata":{"_buckets":{"deposit":"911b14ce-fe7a-4abe-b061-01d9b0d78dfa"},"_deposit":{"created_by":16,"id":"3794","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"3794"},"status":"published"},"_oai":{"id":"oai:aichiu.repo.nii.ac.jp:00003794","sets":["256:319:404"]},"author_link":["749"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-02-13","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"171","bibliographicPageEnd":"58","bibliographicPageStart":"25","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":"2015-01-23"}],"displaytype":"detail","filename":"171_02鈴木.pdf","filesize":[{"value":"298.1 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"アメリカ連邦所得税における子会社株式の 売却を子会社資産の売却とみなす取扱い","url":"https://aichiu.repo.nii.ac.jp/record/3794/files/171_02鈴木.pdf"},"version_id":"5d626b1e-9558-4acf-aab6-4b85a6f4ed2c"}]},"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":"アメリカ連邦所得税における子会社株式の 売却を子会社資産の売却とみなす取扱い","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"アメリカ連邦所得税における子会社株式の 売却を子会社資産の売却とみなす取扱い"},{"subitem_title":"Treating a Parent’s Disposition of its Subsidiary’s Stock as Deemed Sales of the Subsidiary’s Asset for United States Federal Income Tax Purposes","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"16","path":["404"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-01-23"},"publish_date":"2015-01-23","publish_status":"0","recid":"3794","relation_version_is_last":true,"title":["アメリカ連邦所得税における子会社株式の 売却を子会社資産の売却とみなす取扱い"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-01-19T02:46:08.062639+00:00"}