{"created":"2021-03-01T06:37:03.082573+00:00","id":2678,"links":{},"metadata":{"_buckets":{"deposit":"fe8c739e-c6d7-4364-958d-0fc43f51b5bb"},"_deposit":{"id":"2678","owners":[],"pid":{"revision_id":0,"type":"depid","value":"2678"},"status":"published"},"_oai":{"id":"oai:tsukuba.repo.nii.ac.jp:00002678","sets":["3:2622:20:3884"]},"author_link":["12511"],"item_4_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"89","bibliographicPageStart":"1","bibliographicVolumeNumber":"49","bibliographic_titles":[{"bibliographic_title":"筑波大学経済学論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The University of Tsukuba economic review","bibliographic_titleLang":"en"}]}]},"item_4_publisher_27":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"筑波大学経済学専攻","subitem_publisher_language":"ja"},{"subitem_publisher":"The Department of Economics, University of Tsukuba","subitem_publisher_language":"en"}]},"item_4_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0385-8049","subitem_source_identifier_type":"PISSN"}]},"item_4_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00148916","subitem_source_identifier_type":"NCID"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"河野, 惟隆","creatorNameLang":"ja"},{"creatorName":"Kohno, Koretaka","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-12-18"}],"displaytype":"detail","filename":"2.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"2.pdf","objectType":"fulltext","url":"https://tsukuba.repo.nii.ac.jp/record/2678/files/2.pdf"},"version_id":"1123f5e8-bd56-4d6a-886a-1eefaea1b97b"}]},"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":"<論説>アメリカ法人税の法定税率","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"<論説>アメリカ法人税の法定税率","subitem_title_language":"ja"},{"subitem_title":"The Statutory Tax Rate on Corporate Income under the U.S.Law.","subitem_title_language":"en"}]},"item_type_id":"4","owner":"1","path":["3884"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2007-03-07"},"publish_date":"2007-03-07","publish_status":"0","recid":"2678","relation_version_is_last":true,"title":["<論説>アメリカ法人税の法定税率"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-02-21T03:11:12.618283+00:00"}