{"created":"2023-05-15T10:34:45.619634+00:00","id":331,"links":{},"metadata":{"_buckets":{"deposit":"27cbcda1-be1e-44e3-8db6-877191f23ed9"},"_deposit":{"created_by":11,"id":"331","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"331"},"status":"published"},"_oai":{"id":"oai:kyukyo.repo.nii.ac.jp:00000331","sets":["7:73"]},"author_link":["880","787"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"51","bibliographicPageStart":"37","bibliographicVolumeNumber":"87","bibliographic_titles":[{"bibliographic_title":"九州共立大学経済学部紀要"},{"bibliographic_title":"Journal of Kyushu Kyoritsu University, Faculty of Economics","bibliographic_titleLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"九州共立大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110000481971","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10432891","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13402641","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"八島, 雄士"},{"creatorName":"ヤシマ, ユウジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"787","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002550205","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002550205"}]},{"creatorNames":[{"creatorName":"Yashima, Yuji","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"880","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":"2018-01-26"}],"displaytype":"detail","filename":"87-4.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"87-4","url":"https://kyukyo.repo.nii.ac.jp/record/331/files/87-4.pdf"},"version_id":"dc0f8b9a-71ca-4bc1-859c-d295475803e6"}]},"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":"<論文>商法会計におけるリース取引の会計処理 : リース資産及びリース負債の貸借対照表能力の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"<論文>商法会計におけるリース取引の会計処理 : リース資産及びリース負債の貸借対照表能力の検討"},{"subitem_title":"<Article>Lease Accounting in Corporate Law : Criteria for classifying Finance Lease as Lease Asset and Lease Laiability","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["73"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-01-26"},"publish_date":"2018-01-26","publish_status":"0","recid":"331","relation_version_is_last":true,"title":["<論文>商法会計におけるリース取引の会計処理 : リース資産及びリース負債の貸借対照表能力の検討"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-05-15T10:47:07.191659+00:00"}