{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA13845282.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA13845282#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA13845282.json"},"dc:title":[{"@value":"Administrative and compliance costs of taxation = Le coût de la perception de l'impôt à charge de l'administration et des contribuables"}],"dc:creator":"édités par l'Association Fiscale Internationale","dc:publisher":[{"@value":"Kluwer"},{"@value":"International Fiscal Association"}],"dcterms:extent":"650 p.","cinii:size":"23 cm","dc:language":"engfregerspa","dc:date":"1989","cinii:ncid":"BA13845282","cinii:ownerCount":"10","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA01056576#entity","@type":"foaf:Person","foaf:name":[{"@value":"International Tax Congress"}]},{"@id":"https://ci.nii.ac.jp/author/DA01951391#entity","@type":"foaf:Person","foaf:name":[{"@value":"International Fiscal Association"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BA13845282"}},{"@id":"https://ci.nii.ac.jp/library/FA002145","@type":"foaf:Organization","foaf:name":"金沢大学 附属図書館","rdfs:seeAlso":{"@id":"https://www1.lib.kanazawa-u.ac.jp/recordID/catalog.bib/BA13845282"}},{"@id":"https://ci.nii.ac.jp/library/FA002666","@type":"foaf:Organization","foaf:name":"京都大学 経済学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA13845282"}},{"@id":"https://ci.nii.ac.jp/library/FA002994","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 社会科学系図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BA13845282"}},{"@id":"https://ci.nii.ac.jp/library/FA006270","@type":"foaf:Organization","foaf:name":"日本大学 商学部図書館"},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA13845282"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BA13845282"}},{"@id":"https://ci.nii.ac.jp/library/FA023542","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 ポートアイランドキャンパス館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA13845282"}},{"@id":"https://ci.nii.ac.jp/library/FA008797","@type":"foaf:Organization","foaf:name":"九州産業大学 図書館","rdfs:seeAlso":{"@id":"http://leaf.kyusan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA13845282"}},{"@id":"https://ci.nii.ac.jp/library/FA024126","@type":"foaf:Organization","foaf:name":"公益財団法人租税資料館"}],"prism:publicationDate":[null,"c1989"],"cinii:note":["Texts in English, French, German, and Spanish","Proceedings of the 43rd International Tax Congress, held in Rio de Janeiro, 1989","Includes bibliographical references"],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA00705870#entity","dc:title":"Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 74b","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9065444149","dc:title":": pbk"}]}]}