{"@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/BA2811915X.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA2811915X#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA2811915X.json"},"dc:title":[{"@value":"An introduction to taxation"}],"dc:creator":"Ray M. Sommerfeld, Hershel M. Anderson, Horace R. Brock","dc:publisher":[{"@value":"Harcourt, Brace & World"}],"dcterms:extent":"xv, 495 p.","cinii:size":"24 cm","dc:language":"eng","dc:date":"1969","cinii:ncid":"BA2811915X","cinii:ownerCount":"4","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Sommerfeld, Ray M."}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Anderson, Hershel M."}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Brock, Horace R."}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA011769","@type":"foaf:Organization","foaf:name":"東京大学 経済学図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BA2811915X"}},{"@id":"https://ci.nii.ac.jp/library/FA002123","@type":"foaf:Organization","foaf:name":"富山大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.u-toyama.ac.jp/opc/recordID/catalog.bib/BA2811915X"}},{"@id":"https://ci.nii.ac.jp/library/FA003986","@type":"foaf:Organization","foaf:name":"大阪公立大学 中百舌鳥図書館","rdfs:seeAlso":{"@id":"https://opac.ao.omu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA2811915X"}},{"@id":"https://ci.nii.ac.jp/library/FA005595","@type":"foaf:Organization","foaf:name":"大東文化大学 図書館","rdfs:seeAlso":{"@id":"https://opac.daito.ac.jp/opac/opac_openurl?ncid=BA2811915X"}}],"bibo:lccn":["74077688"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/74077688"}],"prism:publicationDate":["[1969]"],"cinii:note":["Bibliographical footnotes","遡及データをもとにした流用入力"],"dc:subject":["LCC:KF6369","DC:336.2/4/0973"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Income+tax+--+Law+and+legislation+--+United+States","dc:title":"Income tax -- Law and legislation -- United States"},{"@id":"https://ci.nii.ac.jp/books/search?q=Taxation+--+Law+and+legislation+--+United+States","dc:title":"Taxation -- Law and legislation -- United States"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA03400982#entity","dc:title":"The Harbrace series in business and economics","@type":"bibo:Book"}]}]}