{"@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/BA38984234.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA38984234#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA38984234.json"},"dc:title":[{"@value":"ABC des Bilanzsteuerrechts"}],"dc:creator":"von Friedrich Kötter ; nuter Mitarbeit von Steueramtmann J. Hanraths ... [et al.]","dc:publisher":[{"@value":"Verlag Neue Wirtschafts-Briefe"}],"dcterms:extent":"460 p.","cinii:size":"22 cm","dc:language":"ger","dc:date":"1970","cinii:ncid":"BA38984234","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA09483297#entity","@type":"foaf:Person","foaf:name":[{"@value":"Kötter, Friedrich"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Hanraths, Steueramtmann J."}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001302","@type":"foaf:Organization","foaf:name":"小樽商科大学 附属図書館","rdfs:seeAlso":{"@id":"https://webopac.ih.otaru-uc.ac.jp/opac/opac_openurl?ncid=BA38984234"}}],"prism:publicationDate":["c1970"],"cinii:note":["Bibliography: p. 442","Includes index"],"dc:subject":["LCC:LAW","DC:343.4304/2"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+accounting+--+Law+and+legislation+--+Germany+%28West%29","dc:title":"Tax accounting -- Law and legislation -- Germany (West)"}]}]}