{"@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/BA35166284.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA35166284#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA35166284.json"},"dc:title":[{"@value":"税法学の基礎理論"},{"@value":"ゼイホウガク ノ キソ リロン","@language":"ja-hrkt"}],"dc:creator":"齋藤明著","dc:publisher":[{"@value":"中央経済社"}],"dcterms:extent":"2, 15, 310p","cinii:size":"22cm","dc:language":"jpn","dc:date":"1998","cinii:ncid":"BA35166284","cinii:ownerCount":"72","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA02263543#entity","@type":"foaf:Person","foaf:name":[{"@value":"斎藤, 明 "},{"@value":"サイトウ, アキラ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001652","@type":"foaf:Organization","foaf:name":"筑波大学 附属図書館 中央図書館","rdfs:seeAlso":{"@id":"https://www.tulips.tsukuba.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA002371","@type":"foaf:Organization","foaf:name":"静岡大学 附属図書館","rdfs:seeAlso":{"@id":"https://uni.lib.shizuoka.ac.jp/sul/resolver/svc_dat=suopac/rfr_id=https%3A%2F%2Fnii.ac.jp/?pid=ncid%3ABA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA002597","@type":"foaf:Organization","foaf:name":"滋賀大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.shiga-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA002848","@type":"foaf:Organization","foaf:name":"大阪大学 附属図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.library.osaka-u.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@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/BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA003170","@type":"foaf:Organization","foaf:name":"岡山大学 図書館","rdfs:seeAlso":{"@id":"http://webcat.lib.okayama-u.ac.jp/mylimedio/search/search.do?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA003352","@type":"foaf:Organization","foaf:name":"香川大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kagawa-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA003771","@type":"foaf:Organization","foaf:name":"横浜市立大学 学術情報センター","rdfs:seeAlso":{"@id":"https://opac.yokohama-cu.ac.jp/opac/search?&target=local&searchmode=complex&autoDetail=true&s_ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA003964","@type":"foaf:Organization","foaf:name":"大阪公立大学 杉本図書館","rdfs:seeAlso":{"@id":"https://opac.ao.omu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA004195","@type":"foaf:Organization","foaf:name":"長崎県立大学 佐世保校 附属図書館","rdfs:seeAlso":{"@id":"http://carin-opac.sun.ac.jp/intrasite/CARINOPACLINK.HTM?OIN=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA004209","@type":"foaf:Organization","foaf:name":"熊本県立大学 図書館","rdfs:seeAlso":{"@id":"https://wwwlib.pu-kumamoto.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA004220","@type":"foaf:Organization","foaf:name":"旭川市立大学 図書館","rdfs:seeAlso":{"@id":"http://lib.asahikawa-u.ac.jp/CARIN/CARINOPACLINK.HTM"}},{"@id":"https://ci.nii.ac.jp/library/FA004231","@type":"foaf:Organization","foaf:name":"札幌大学 図書館","rdfs:seeAlso":{"@id":"http://lsvopac.sapporo-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA004297","@type":"foaf:Organization","foaf:name":"北星学園大学 図書館","rdfs:seeAlso":{"@id":"http://opac.hokusei.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA004606","@type":"foaf:Organization","foaf:name":"流通経済大学 図書館","rdfs:seeAlso":{"@id":"http://lib.rku.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA004901","@type":"foaf:Organization","foaf:name":"麗澤大学 図書館","rdfs:seeAlso":{"@id":"https://library.reitaku-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA004923","@type":"foaf:Organization","foaf:name":"青山学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.agulin.aoyama.ac.jp/iwjs0011opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA005278","@type":"foaf:Organization","foaf:name":"国士舘大学 図書館・情報メディアセンター","rdfs:seeAlso":{"@id":"https://opac.kokushikan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA005289","@type":"foaf:Organization","foaf:name":"駒澤大学 図書館","rdfs:seeAlso":{"@id":"http://wwwopac.komazawa-u.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA005358","@type":"foaf:Organization","foaf:name":"上智大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.sophia.ac.jp/opac/opac_openurl?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA005493","@type":"foaf:Organization","foaf:name":"成城大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.seijo.ac.jp/opac/opac_openurl?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA005562","@type":"foaf:Organization","foaf:name":"創価大学 中央図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005620","@type":"foaf:Organization","foaf:name":"高千穂大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005802","@type":"foaf:Organization","foaf:name":"東海大学 付属図書館","rdfs:seeAlso":{"@id":"https://opac-t.time.u-tokai.ac.jp/iwjs0018opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA006190","@type":"foaf:Organization","foaf:name":"東洋大学 附属図書館 赤羽台図書館","rdfs:seeAlso":{"@id":"https://triton.lib.toyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA006179","@type":"foaf:Organization","foaf:name":"東洋大学 附属図書館","rdfs:seeAlso":{"@id":"https://triton.lib.toyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA006248","@type":"foaf:Organization","foaf:name":"日本大学 法学部図書館","rdfs:seeAlso":{"@id":"https://lawlib.nihon-u.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@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/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA006714","@type":"foaf:Organization","foaf:name":"明治学院大学 図書館","rdfs:seeAlso":{"@id":"https://mgopac.meijigakuin.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA006714","@type":"foaf:Organization","foaf:name":"明治学院大学 図書館","rdfs:seeAlso":{"@id":"https://mgopac.meijigakuin.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA006849","@type":"foaf:Organization","foaf:name":"神奈川大学 図書館","rdfs:seeAlso":{"@id":"http://opac.kanagawa-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA006995","@type":"foaf:Organization","foaf:name":"横浜商科大学 図書館","rdfs:seeAlso":{"@id":"https://opac.shodai.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA012262","@type":"foaf:Organization","foaf:name":"愛知大学 名古屋図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA017856","@type":"foaf:Organization","foaf:name":"愛知大学 経営総合科学研究所","rdfs:seeAlso":{"@id":"http://white.aichi-u.ac.jp/opac/?ACTION_TYPE=forward_search_result&SLV=0&ENCODE_TYPE=UTF-8&LANG_CODE=JPN&STYPE=2&LOCAL_SEARCH=on&NACSIS_SEARCH=off&S_TARGET_BOOKS=BOOK&S_TARGET_SERIALS=SERIAL&SK_MARCNO=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007342","@type":"foaf:Organization","foaf:name":"中部大学 附属三浦記念図書館","rdfs:seeAlso":{"@id":"https://elib.bliss.chubu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007375","@type":"foaf:Organization","foaf:name":"名古屋学院大学 学術情報センター","rdfs:seeAlso":{"@id":"http://jupiter.ngu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007400","@type":"foaf:Organization","foaf:name":"名古屋商科大学 中央情報センター"},{"@id":"https://ci.nii.ac.jp/library/FA007524","@type":"foaf:Organization","foaf:name":"京都先端科学大学 図書館","rdfs:seeAlso":{"@id":"https://opackuas.azurewebsites.net/Main/Opensearch?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007750","@type":"foaf:Organization","foaf:name":"龍谷大学 深草図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007794","@type":"foaf:Organization","foaf:name":"大阪学院大学 図書館","rdfs:seeAlso":{"@id":"https://lib1.osaka-gu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@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=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007896","@type":"foaf:Organization","foaf:name":"大阪商業大学 図書館","rdfs:seeAlso":{"@id":"http://www.lib.daishodai.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA007954","@type":"foaf:Organization","foaf:name":"追手門学院大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib-opac.otemon.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008061","@type":"foaf:Organization","foaf:name":"近畿大学 産業理工学部図書館","rdfs:seeAlso":{"@id":"https://opac.clib.kindai.ac.jp/opac/opac_search/?lang=0&smode=1"}},{"@id":"https://ci.nii.ac.jp/library/FA008028","@type":"foaf:Organization","foaf:name":"近畿大学 中央図書館","rdfs:seeAlso":{"@id":"https://opac.clib.kindai.ac.jp/iwjs0014opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008152","@type":"foaf:Organization","foaf:name":"阪南大学 図書館","rdfs:seeAlso":{"@id":"http://opac-lime.hannan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008174","@type":"foaf:Organization","foaf:name":"桃山学院大学 附属図書館","rdfs:seeAlso":{"@id":"http://indus.andrew.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008447","@type":"foaf:Organization","foaf:name":"帝塚山大学 図書館 本館 (東生駒キャンパス図書館)","rdfs:seeAlso":{"@id":"https://lib.tezukayama-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008593","@type":"foaf:Organization","foaf:name":"広島経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.hue.ac.jp/opac/search?target=local&searchmode=complex&s_ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008695","@type":"foaf:Organization","foaf:name":"周南公立大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA008709","@type":"foaf:Organization","foaf:name":"東亜大学 附属図書館"},{"@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=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008811","@type":"foaf:Organization","foaf:name":"久留米大学 附属図書館 御井学舎分館","rdfs:seeAlso":{"@id":"http://lib.kurume-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA008913","@type":"foaf:Organization","foaf:name":"福岡大学 図書館","rdfs:seeAlso":{"@id":"https://fuopac.lib.fukuoka-u.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA009042","@type":"foaf:Organization","foaf:name":"熊本学園大学 図書館","rdfs:seeAlso":{"@id":"https://lib-opac.kumagaku.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA009155","@type":"foaf:Organization","foaf:name":"沖縄国際大学 図書館","rdfs:seeAlso":{"@id":"https://opac.okiu.ac.jp/opac/opac_openurl/?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA012772","@type":"foaf:Organization","foaf:name":"金沢学院大学 図書館","rdfs:seeAlso":{"@id":"https://kgulib.opac.jp/opac/ncid_search?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA012739","@type":"foaf:Organization","foaf:name":"作新学院大学 図書館","rdfs:seeAlso":{"@id":"http://sakulib.sakushin-u.ac.jp/mylimedio/search/search.do?mode=comp&lang=ja&ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA01258X","@type":"foaf:Organization","foaf:name":"姫路獨協大学 附属図書館","rdfs:seeAlso":{"@id":"http://lib3.himeji-du.ac.jp/"}},{"@id":"https://ci.nii.ac.jp/library/FA015147","@type":"foaf:Organization","foaf:name":"高松大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA015216","@type":"foaf:Organization","foaf:name":"清和大学 図書館","rdfs:seeAlso":{"@id":"https://seiwa.opac.jp/opac/ncid_search?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA016503","@type":"foaf:Organization","foaf:name":"平成国際大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA018779","@type":"foaf:Organization","foaf:name":"東北文化学園大学 総合情報センター 図書館","rdfs:seeAlso":{"@id":"https://lib-tbgu.opac.jp/opac/ncid_search?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA019589","@type":"foaf:Organization","foaf:name":"岐阜県立看護大学 図書館","rdfs:seeAlso":{"@id":"https://gifu-cn.opac.jp/opac/ncid_search?ncid=BA35166284"}},{"@id":"https://ci.nii.ac.jp/library/FA020045","@type":"foaf:Organization","foaf:name":"東京富士大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA022801","@type":"foaf:Organization","foaf:name":"愛知東邦大学 学術情報センター","rdfs:seeAlso":{"@id":"https://opac.aichi-toho.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber="}},{"@id":"https://ci.nii.ac.jp/library/FA024126","@type":"foaf:Organization","foaf:name":"公益財団法人租税資料館"}],"dcterms:hasFormat":[{"@id":"https://dl.ndl.go.jp/pid/13893954","dc:date":"1998"}],"prism:publicationDate":["1998.3"],"dc:subject":["NDC8:345.1","NDC9:345.12"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E+--+%E6%B3%95%E4%BB%A4","dc:title":"租税 -- 法令"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E6%B3%95","dc:title":"租税法"}],"dcterms:hasPart":[{"@id":"urn:isbn:4502757454"}]}]}