{"created":"2023-09-11T06:06:52.599309+00:00","id":2000582,"links":{},"metadata":{"_buckets":{"deposit":"5ceab0bc-521e-4c9c-a95c-0c69be71891b"},"_deposit":{"created_by":5,"id":"2000582","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"2000582"},"status":"published"},"_oai":{"id":"oai:ehime-u.repo.nii.ac.jp:02000582","sets":["467:479"]},"author_link":[],"item_10002_alternative_title_1":{"attribute_name":"その他(別言語等)のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Supreme Court Decides to Classify a Delaware Limited Partnership as a \"Corporation\" for Japanese Tax Purposes : July17, 2015, the Second Petty Bench of the Supreme Court","subitem_alternative_title_language":"en"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-01-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"145","bibliographicPageStart":"127","bibliographicVolumeNumber":"42","bibliographic_titles":[{"bibliographic_title":"愛媛法学会雑誌","bibliographic_titleLang":"ja"}]}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00025020","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0389-8571","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"兼平, 裕子","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"AN00025020_2016_42_2-127.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://ehime-u.repo.nii.ac.jp/record/2000582/files/AN00025020_2016_42_2-127.pdf"},"version_id":"de01d76b-f2a9-4cb9-94dc-062ca3894e18"}]},"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":"デラウェア州LPSのわが国租税法上の法人該当性 : 最高裁第二小法廷平成27年7月17日判決","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"デラウェア州LPSのわが国租税法上の法人該当性 : 最高裁第二小法廷平成27年7月17日判決","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"5","path":["479"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-09-12"},"publish_date":"2016-09-12","publish_status":"0","recid":"2000582","relation_version_is_last":true,"title":["デラウェア州LPSのわが国租税法上の法人該当性 : 最高裁第二小法廷平成27年7月17日判決"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-10-12T23:50:32.045427+00:00"}