{"@context":{"@vocab":"https://cir.nii.ac.jp/schema/1.0/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/","foaf":"http://xmlns.com/foaf/0.1/","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","datacite":"https://schema.datacite.org/meta/kernel-4/","ndl":"http://ndl.go.jp/dcndl/terms/","jpcoar":"https://github.com/JPCOAR/schema/blob/master/2.0/"},"@id":"https://cir.nii.ac.jp/crid/1520009407858200192.json","@type":"Article","productIdentifier":[{"identifier":{"@type":"NDL_BIB_ID","@value":"423449"}},{"identifier":{"@type":"URI","@value":"http://id.ndl.go.jp/bib/423449"}},{"identifier":{"@type":"URI","@value":"https://ndlsearch.ndl.go.jp/books/R000000004-I423449"}},{"identifier":{"@type":"NDL_BIB_ID","@value":"435506"}},{"identifier":{"@type":"URI","@value":"http://id.ndl.go.jp/bib/435506"}},{"identifier":{"@type":"URI","@value":"https://ndlsearch.ndl.go.jp/books/R000000004-I435506"}},{"identifier":{"@type":"NAID","@value":"40002074946"}},{"identifier":{"@type":"NAID","@value":"40002074962"}}],"dc:title":[{"@value":"関連会社間の無利息融資の税務--わが国とアメリカとの比較"},{"@language":"ja-Kana","@value":"カンレン ガイシャ カン ノ ムリソク ユウシ ノ ゼイム ワガクニ ト アメリカ ト ノ ヒカク"}],"dcterms:alternative":[{"@value":"関連会社間の無利息融資の税務--わが国とアメリカとの比較"}],"dc:language":"ja","description":[{"notation":[{"@value":"コレクション : 国立国会図書館デジタルコレクション > デジタル化資料 > 雑誌"}]}],"creator":[{"@id":"https://cir.nii.ac.jp/crid/1580009754435506176","@type":"Researcher","personIdentifier":[{"@type":"NRID","@value":"9000008012800"}],"foaf:name":[{"@value":"大塚 正民"}]}],"publication":{"publicationIdentifier":[{"@type":"NDL_BIB_ID","@value":"000000013191"},{"@type":"ISSN","@value":"04948262"},{"@type":"LISSN","@value":"04948262"},{"@type":"NCID","@value":"AN00129784"}],"prism:publicationName":[{"@value":"税法学 = Tax jurisprudence"}],"dc:publisher":[{"@value":"京都 : 日本税法学会"}],"prism:publicationDate":"1974-03","prism:number":"279","prism:startingPage":"18","prism:endingPage":"29"},"url":[{"@id":"http://id.ndl.go.jp/bib/423449"},{"@id":"https://ndlsearch.ndl.go.jp/books/R000000004-I423449"},{"@id":"http://id.ndl.go.jp/bib/435506"},{"@id":"https://ndlsearch.ndl.go.jp/books/R000000004-I435506"}],"dataSourceIdentifier":[{"@type":"NDL_SEARCH","@value":"oai:ndlsearch.ndl.go.jp:R000000004-I423449"},{"@type":"NDL_SEARCH","@value":"oai:ndlsearch.ndl.go.jp:R000000004-I435506"},{"@type":"CIA","@value":"40002074962"},{"@type":"CIA","@value":"40002074946"}]}