{"created":"2023-06-20T13:43:35.998702+00:00","id":1373,"links":{},"metadata":{"_buckets":{"deposit":"a6b57a26-0810-40e9-a722-a0e360e02ec7"},"_deposit":{"created_by":2,"id":"1373","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1373"},"status":"published"},"_oai":{"id":"oai:fut.repo.nii.ac.jp:00001373","sets":["1"]},"author_link":["13981","13980"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-07-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"44","bibliographicPageEnd":"361","bibliographicPageStart":"358","bibliographic_titles":[{"bibliographic_title":"福井工業大学研究紀要"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Judging the name of the right liquor items based on the current liquor tax is very complicated due to the production methods, temperature, and mixture and so on. Applicants for the tax accountant face the difficulties each time they try to solve that kind of problems and I would show how to solve the problems for that issue, which might be helpful to the people concerned. I wish my study would give some successful hints on those problems to a certain extent.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57375/00001367","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"福井工業大学"}]},"item_10002_relation_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"TF00009826","subitem_relation_type_select":"NCID"}}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"野村, 康則"}],"nameIdentifiers":[{"nameIdentifier":"13980","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Nomura, Yasunori","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"13981","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":"2023-04-12"}],"displaytype":"detail","filename":"358-361.pdf","filesize":[{"value":"3.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"358-361.pdf","url":"https://fut.repo.nii.ac.jp/record/1373/files/358-361.pdf"},"version_id":"494833e6-e6ab-437d-b81b-87db8177f025"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"酒税法","subitem_subject_scheme":"Other"},{"subitem_subject":"品目判定","subitem_subject_scheme":"Other"},{"subitem_subject":"アルコ-ル分","subitem_subject_scheme":"Other"},{"subitem_subject":"エキス分","subitem_subject_scheme":"Other"},{"subitem_subject":"税率","subitem_subject_scheme":"Other"},{"subitem_subject":"税理士試験","subitem_subject_scheme":"Other"}]},"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":"酒税法における酒類の品目判定の考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"酒税法における酒類の品目判定の考察"},{"subitem_title":"A Study on the Judge for the Liquor Items Related to the Liquor Tax Law of Japan.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["1"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-07-03"},"publish_date":"2014-07-03","publish_status":"0","recid":"1373","relation_version_is_last":true,"title":["酒税法における酒類の品目判定の考察"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-06-20T14:14:43.189924+00:00"}