{"created":"2023-07-25T11:00:40.248117+00:00","id":17183,"links":{},"metadata":{"_buckets":{"deposit":"deaf4176-0957-4007-84dc-f274a5f10305"},"_deposit":{"created_by":1,"id":"17183","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"17183"},"status":"published"},"_oai":{"id":"oai:ritsumei.repo.nii.ac.jp:00017183","sets":["158:159:894:960:1632"]},"author_link":["66128","66129"],"item_10002_alternative_title_1":{"attribute_name":"タイトル(その他)","attribute_value_mlt":[{"subitem_alternative_title":"Reexamining the Concept of “Payment” in the Withholding Obligation of Article 183, Paragraph 1 of the Income Tax Act"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"72","bibliographicPageStart":"37","bibliographicVolumeNumber":"20","bibliographic_titles":[{"bibliographic_title":"立命館法政論集"}]}]},"item_10002_full_name_3":{"attribute_name":"著者名(その他)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"66129","nameIdentifierScheme":"WEKO"}],"names":[{"name":"KIKUTA, Makoto"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34382/00017145","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"立命館大学法学会"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5466","subitem_source_identifier_type":"ISSN"}]},"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":"菊田, 実"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-05-25"}],"displaytype":"detail","filename":"lp_20_kikuta.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"lp_20_kikuta.pdf","url":"https://ritsumei.repo.nii.ac.jp/record/17183/files/lp_20_kikuta.pdf"},"version_id":"fbd7aa19-eaec-417d-9ef8-4cbc527ab29c"}]},"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":"所得税法183条１項の源泉徴収義務における「支払」概念の再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"所得税法183条１項の源泉徴収義務における「支払」概念の再検討"}]},"item_type_id":"10002","owner":"1","path":["1632"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-05-25"},"publish_date":"2022-05-25","publish_status":"0","recid":"17183","relation_version_is_last":true,"title":["所得税法183条１項の源泉徴収義務における「支払」概念の再検討"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T12:38:54.172453+00:00"}