{"@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/BA52413007.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA52413007#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA52413007.json"},"dc:title":[{"@value":"納税者権利論の展開"},{"@value":"ノウゼイシャ ケンリロン ノ テンカイ","@language":"ja-hrkt"}],"dc:creator":"北野弘久先生古稀記念論文集刊行会編","dc:publisher":[{"@value":"勁草書房"}],"dcterms:extent":"xv, 956p, 図版1枚","cinii:size":"22cm","dc:language":"jpn","dc:date":"2001","cinii:ncid":"BA52413007","cinii:ownerCount":"99","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA13274144#entity","@type":"foaf:Person","foaf:name":[{"@value":"北野弘久先生古稀記念論文集刊行会"},{"@value":"キタノ ヒロヒサ センセイ コキ キネン ロンブンシュウ カンコウカイ","@language":"ja-hrkt"}]}],"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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA001379","@type":"foaf:Organization","foaf:name":"東北大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA001594","@type":"foaf:Organization","foaf:name":"福島大学 附属図書館","rdfs:seeAlso":{"@id":"http://www.lib.fukushima-u.ac.jp/opac/opac_openurl?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA001608","@type":"foaf:Organization","foaf:name":"茨城大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ibaraki.ac.jp/opc/recordID/catalog.bib/BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA001743","@type":"foaf:Organization","foaf:name":"埼玉大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.saitama-u.ac.jp/Main/OpenSearch?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA001754","@type":"foaf:Organization","foaf:name":"千葉大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.ll.chiba-u.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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/BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA002087","@type":"foaf:Organization","foaf:name":"新潟大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.niigata-u.ac.jp/opc/recordID/catalog.bib/BA52413007"}},{"@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/BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA002462","@type":"foaf:Organization","foaf:name":"名古屋大学 法学 図書室","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA52413007&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002655","@type":"foaf:Organization","foaf:name":"京都大学 法学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA002655","@type":"foaf:Organization","foaf:name":"京都大学 法学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@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=BA52413007"}},{"@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/BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA003104","@type":"foaf:Organization","foaf:name":"和歌山大学 教育機構学術情報センター 図書館","rdfs:seeAlso":{"@id":"https://opac.center.wakayama-u.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA003148","@type":"foaf:Organization","foaf:name":"島根大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.shimane-u.ac.jp/opac/opac_link/ncid/BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA003454","@type":"foaf:Organization","foaf:name":"九州大学 中央図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kyushu-u.ac.jp/opac_openurl/?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA003545","@type":"foaf:Organization","foaf:name":"熊本大学 附属図書館","rdfs:seeAlso":{"@id":"https://opserv.lib.kumamoto-u.ac.jp/opc/xc/search?keys=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA003578","@type":"foaf:Organization","foaf:name":"大分大学 学術情報拠点(図書館)","rdfs:seeAlso":{"@id":"http://opac2.lib.oita-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA003647","@type":"foaf:Organization","foaf:name":"鹿児島大学 附属図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kagoshima-u.ac.jp/opc/xc/search/*?os[isbn]=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA003691","@type":"foaf:Organization","foaf:name":"琉球大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.u-ryukyu.ac.jp/opc/xc/search/*?os[isbn]=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA004151","@type":"foaf:Organization","foaf:name":"高知県立大学 附属永国寺図書館","rdfs:seeAlso":{"@id":"http://www-opac.lib.kppuc.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA004242","@type":"foaf:Organization","foaf:name":"札幌学院大学 図書館","rdfs:seeAlso":{"@id":"https://library.sgu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA004300","@type":"foaf:Organization","foaf:name":"北海商科大学 付属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA004311","@type":"foaf:Organization","foaf:name":"北海学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.hgu.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA004435","@type":"foaf:Organization","foaf:name":"富士大学 図書館"},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA004694","@type":"foaf:Organization","foaf:name":"東京国際大学 川越キャンパス図書館書庫","rdfs:seeAlso":{"@id":"https://opac.tiu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA004741","@type":"foaf:Organization","foaf:name":"城西大学 水田記念図書館","rdfs:seeAlso":{"@id":"http://libopac.josai.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA004796","@type":"foaf:Organization","foaf:name":"獨協大学 図書館","rdfs:seeAlso":{"@id":"https://spica.dokkyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA004887","@type":"foaf:Organization","foaf:name":"千葉商科大学 付属図書館","rdfs:seeAlso":{"@id":"https://www.lib.cuc.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA005551","@type":"foaf:Organization","foaf:name":"専修大学 図書館 神田分館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BA52413007"}},{"@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/FA005631","@type":"foaf:Organization","foaf:name":"拓殖大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA005675","@type":"foaf:Organization","foaf:name":"中央大学 中央図書館","rdfs:seeAlso":{"@id":"https://ufinity.library.chuo-u.ac.jp/iwjs0002opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA014494","@type":"foaf:Organization","foaf:name":"二松學舎大学 附属図書館(柏)","rdfs:seeAlso":{"@id":"http://opac.nishogakusha-u.ac.jp/mylimedio/search/search.do?mode=comp&ncid=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA022947","@type":"foaf:Organization","foaf:name":"日本大学 図書館 三軒茶屋キャンパス分館","rdfs:seeAlso":{"@id":"https://rmsslib.nihon-u.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA024942","@type":"foaf:Organization","foaf:name":"武蔵野大学 有明図書館","rdfs:seeAlso":{"@id":"https://opac.musashino-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA006758","@type":"foaf:Organization","foaf:name":"立教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.rikkyo.ac.jp/opac/opac_openurl/?ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA006780","@type":"foaf:Organization","foaf:name":"立正大学図書館 熊谷図書館","rdfs:seeAlso":{"@id":"https://opac.ris.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA006791","@type":"foaf:Organization","foaf:name":"和光大学 附属梅根記念図書・情報館","rdfs:seeAlso":{"@id":"https://libweb.wako.ac.jp/opac/opac_search/?smode=1"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA007080","@type":"foaf:Organization","foaf:name":"山梨学院大学 総合図書館","rdfs:seeAlso":{"@id":"https://opac.ygu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&listlimit=50&category-book=1&category-mgz=1&ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA012411","@type":"foaf:Organization","foaf:name":"朝日大学 図書館分室","rdfs:seeAlso":{"@id":"https://lopac.asahi-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA007218","@type":"foaf:Organization","foaf:name":"愛知学院大学 図書館 情報センター","rdfs:seeAlso":{"@id":"http://www.lib.aichi-gakuin.ac.jp/CARIN/CARINOPACLINK.HTM?OAL=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA007433","@type":"foaf:Organization","foaf:name":"南山大学 ライネルス中央図書館","rdfs:seeAlso":{"@id":"https://lib-opac.jim.nanzan-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA012218","@type":"foaf:Organization","foaf:name":"京都産業大学 図書館","rdfs:seeAlso":{"@id":"https://ksucat2.kyoto-su.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA008083","@type":"foaf:Organization","foaf:name":"摂南大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.setsunan.ac.jp/iwjs0021op2/ctlsrh.do?ncid=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA008469","@type":"foaf:Organization","foaf:name":"奈良大学 図書館","rdfs:seeAlso":{"@id":"http://library.nara-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA008618","@type":"foaf:Organization","foaf:name":"広島修道大学 図書館","rdfs:seeAlso":{"@id":"https://library.shudo-u.ac.jp/opac/search?autoDetail=true&s_ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA008786","@type":"foaf:Organization","foaf:name":"九州共立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kyukyo-u.ac.jp/opac/search?target=local&searchmode=complex&s_ncid=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA008957","@type":"foaf:Organization","foaf:name":"九州国際大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.kiu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA52413007"}},{"@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=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA010959","@type":"foaf:Organization","foaf:name":"奈良県立図書情報館","rdfs:seeAlso":{"@id":"http://opacsvr01.library.pref.nara.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA012841","@type":"foaf:Organization","foaf:name":"駿河台大学 メディアセンター","rdfs:seeAlso":{"@id":"https://voyager.surugadai.ac.jp/CARIN/CARINOPACLINK.HTM?AL=BA52413007"}},{"@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=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA021944","@type":"foaf:Organization","foaf:name":"白鴎大学 総合図書館","rdfs:seeAlso":{"@id":"https://glib.hakuoh.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA52413007"}},{"@id":"https://ci.nii.ac.jp/library/FA012681","@type":"foaf:Organization","foaf:name":"高岡法科大学 図書館","rdfs:seeAlso":{"@id":"http://www2.takaoka.ac.jp/mylimedio/search/search.do?ncid=BA52413007"}},{"@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/FA024126","@type":"foaf:Organization","foaf:name":"公益財団法人租税資料館"},{"@id":"https://ci.nii.ac.jp/library/FA025038","@type":"foaf:Organization","foaf:name":"大原大学院大学 図書室"}],"prism:publicationDate":["2001.6"],"cinii:note":["巻頭図版: 北野弘久教授近影","北野弘久教授略年譜: p923-934","北野弘久教授主要業績目録: p935-956"],"dc:subject":["NDC8:345.1","NDC9:345.12"],"cinii:contentOfWorks":["日本国憲法秩序と納税者基本権 / 董璠輿著","市民平和訴訟における納税者基本権論の展開 / 小林武著","租税の使途面における「法の支配」 : 泉南市住民訴訟における北野弘久先生の鑑定書の意義 / 中北龍太郎著","政教分離と象徴天皇制 : 納税者訴訟から考える / 後藤光男著","要綱行政下における開発負担金訴訟 / 金子正史著","財政に対する憲法原理としての「世代間の公平」 / 畑尻剛著","地方分権と税財政改革 : 中間自治体を中心として / 中村芳昭著","行政法上の一般原則としての「経済性」 : 「経済性」「効率性」「有効性」の裁判規範性 / 石森久広著","フランスにおける福祉国家の「再定義」 : 社会保障とその財政の改革をめぐって / 小沢隆一著","「北野税法学」の一断面 : 「官僚法学」の異端から「民衆の法律学」の重鎮へ / 小山廣和著","私法上の「遡及効」と課税関係 / 占部裕典著","交際費等の税法上の位置とその課税のあり方 / 鳥飼貴司著","「連結納税制度導入論」についての税法学的検討 : 租税立法の方法と課題 / 阿部徳幸著","相続税における代償分割調整金の課税問題 : 相続税法一一条の二の「課税価格」の実務を変えさせた北野弘久教授の功績 / 芳永克彦著","相続税の評価と租税回避行為 / 田中治著","消費税仕入税額控除否認の法的限界 : 法三〇条七項の解釈に見る税法学説の性格と問題 / 黒川功著","消費税法三〇条七項に関する判例の研究 / 森山文昭著","オリジナルコーヒー商会事件 (仕入税額控除全面否認事件) の真実と法理 / 位田幹生著","仕入税額控除と法定帳簿等の保存 / 水野武夫著","消費税仕入税額控除の要件についての再論 / 三木義一著","フランスにおける推計課税制度の現状と問題点 / 湖東京至著","相続税の重加算税の実証的研究 : ある重加算税の賦課決定処分をめぐって / 松岡基子著","事前調査の違法性 / 永岡昇司著","質問検査権行使の要件に関する裁判例の具体的な展開 / 鶴見祐策著","税務行政における権利救済論の展開 / 浦野広明著","税理士会政治献金禁止訴訟の回顧と展望 / 牛島昭三著","税理士と規制緩和 / 小池幸造著","税理士のアイデンティティーと納税者の権利 : コンピューター税財務処理および電子申告の課題をとおして / 伊藤悟著","中国における税理士制度の生成と展開 / 陳剛著","地方税法改正の法理と実像 : 地方分権と自治財政制度 / 福家俊朗著","秋田市国民健康保険税条例違憲訴訟 / 沼田敏明著","市町村税にみる地方税減免の法的根拠 : 広島県下の市町村税条例などを素材に / 浦東久男著","固定資産評価と不服申立ての諸問題 / 金子武嗣著","租税条約にとっての国内法の意義 : 価値判断法学からみた感情法学と政策 / 木村弘之亮著"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E6%B3%95+--+%E8%A8%98%E5%BF%B5%E8%AB%96%E6%96%87%E9%9B%86","dc:title":"租税法 -- 記念論文集"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%8C%97%E9%87%8E%2C+%E5%BC%98%E4%B9%85","dc:title":"北野, 弘久"},{"@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"}],"dcterms:hasPart":[{"@id":"urn:isbn:4326402024"}]}]}