{"@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/BA62787251.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA62787251#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA62787251.json"},"dc:title":[{"@value":"判例に学ぶ租税法"},{"@value":"ハンレイ ニ マナブ ソゼイホウ","@language":"ja-hrkt"}],"dcterms:alternative":["Tax cases","租税法 : 判例に学ぶ"],"dc:creator":"渡辺充著","dc:publisher":[{"@value":"税務経理協会"}],"dcterms:extent":"2, 5, 280p","cinii:size":"21cm","dc:language":"jpn","dc:date":"2003","cinii:ncid":"BA62787251","cinii:ownerCount":"101","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA09297011#entity","@type":"foaf:Person","foaf:name":[{"@value":"渡邊, 充"},{"@value":"ワタナベ, ミツル","@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA022142","@type":"foaf:Organization","foaf:name":"東京大学 公共政策学大学院"},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA001787","@type":"foaf:Organization","foaf:name":"東京大学 総合図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BA62787251"}},{"@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=BA62787251"}},{"@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/BA62787251"}},{"@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/BA62787251"}},{"@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=BA62787251&initFlg=_RESULT_SET_NOTBIB"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA002611","@type":"foaf:Organization","foaf:name":"京都大学 附属図書館","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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/BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA018236","@type":"foaf:Organization","foaf:name":"広島大学 図書館 東千田図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hiroshima-u.ac.jp/iwjs0027opc/cattab.do?sp_srh_flg=true&tab_num=0&ncid=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA003374","@type":"foaf:Organization","foaf:name":"愛媛大学 図書館","rdfs:seeAlso":{"@id":"https://opac1.lib.ehime-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA003498","@type":"foaf:Organization","foaf:name":"佐賀大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.saga-u.ac.jp/opc/recordID/catalog.bib/BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA003523","@type":"foaf:Organization","foaf:name":"長崎大学 附属図書館 経済学部分館","rdfs:seeAlso":{"@id":"https://opac.lb.nagasaki-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA003760","@type":"foaf:Organization","foaf:name":"東京都立大学 図書館","rdfs:seeAlso":{"@id":"https://opactmu.lib.tmu.ac.jp/iwjs0013opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA003851","@type":"foaf:Organization","foaf:name":"愛知県立大学 長久手キャンパス図書館","rdfs:seeAlso":{"@id":"https://opac.aichi-pu.ac.jp/opac/search?&target=local&searchmode=complex&autoDetail=true&s_ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA003873","@type":"foaf:Organization","foaf:name":"名古屋市立大学 総合情報センター 山の畑分館","rdfs:seeAlso":{"@id":"https://opac-search.adm.nagoya-cu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA004468","@type":"foaf:Organization","foaf:name":"東北学院大学 中央図書館","rdfs:seeAlso":{"@id":"https://www.lib.tohoku-gakuin.ac.jp/opac/opac_openurl/?ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA004581","@type":"foaf:Organization","foaf:name":"茨城キリスト教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.icc.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA004661","@type":"foaf:Organization","foaf:name":"上武大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA022936","@type":"foaf:Organization","foaf:name":"上武大学 附属図書館 分館"},{"@id":"https://ci.nii.ac.jp/library/FA028670","@type":"foaf:Organization","foaf:name":"東京国際大学 池袋キャンパス図書館","rdfs:seeAlso":{"@id":"https://opac.tiu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA012932","@type":"foaf:Organization","foaf:name":"明海大学 浦安キヤンパス メデイアセンター(図書館)"},{"@id":"https://ci.nii.ac.jp/library/FA004865","@type":"foaf:Organization","foaf:name":"敬愛大学・敬愛短期大学 図書館","rdfs:seeAlso":{"@id":"https://keiai-media.opac.jp/opac/ncid_search?ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA004934","@type":"foaf:Organization","foaf:name":"青山学院大学 万代記念図書館(相模原分館)","rdfs:seeAlso":{"@id":"https://opac.agulin.aoyama.ac.jp/iwjs0011opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA005008","@type":"foaf:Organization","foaf:name":"桜美林大学 図書館","rdfs:seeAlso":{"@id":"https://cool.obirin.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA005019","@type":"foaf:Organization","foaf:name":"学習院大学 図書館","rdfs:seeAlso":{"@id":"https://glim-op.glim.gakushuin.ac.jp/webopac/cattab.do?sp_srh_flg=true&ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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/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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA006565","@type":"foaf:Organization","foaf:name":"法政大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hosei.ac.jp/opac/opac_openurl?ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA007116","@type":"foaf:Organization","foaf:name":"岐阜協立大学 図書館","rdfs:seeAlso":{"@id":"http://library.gku.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA025162","@type":"foaf:Organization","foaf:name":"常葉大学 附属図書館(水落)","rdfs:seeAlso":{"@id":"http://lib.tokoha-u.ac.jp/intrasite/CARINOPACLINK.HTM?OAL=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA007284","@type":"foaf:Organization","foaf:name":"椙山女学園大学 中央図書館","rdfs:seeAlso":{"@id":"http://opac.lib.sugiyama-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA007808","@type":"foaf:Organization","foaf:name":"大阪経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.osaka-ue.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA008243","@type":"foaf:Organization","foaf:name":"甲南大学 図書館","rdfs:seeAlso":{"@id":"https://library.konan-u.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA008276","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 有瀬館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA008662","@type":"foaf:Organization","foaf:name":"福山大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.fukuyama-u.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA009097","@type":"foaf:Organization","foaf:name":"別府大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA009111","@type":"foaf:Organization","foaf:name":"鹿児島国際大学 附属図書館","rdfs:seeAlso":{"@id":"http://lbweb.iuk.ac.jp/opc/recordID/catalog.bib/BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA009224","@type":"foaf:Organization","foaf:name":"国立民族学博物館 情報管理施設","rdfs:seeAlso":{"@id":"https://opac.minpaku.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA62787251"}},{"@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=BA62787251"}},{"@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=BA62787251"}},{"@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/FA014304","@type":"foaf:Organization","foaf:name":"城西国際大学 水田記念図書館","rdfs:seeAlso":{"@id":"https://opac.jiu.ac.jp/opac/opac_openurl/?ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA014698","@type":"foaf:Organization","foaf:name":"青森公立大学 図書館","rdfs:seeAlso":{"@id":"https://mobileopac.apulib.nebuta.ac.jp/webopac/ctlsrh.do?tab_num=0&ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA01517X","@type":"foaf:Organization","foaf:name":"目白大学 新宿図書館","rdfs:seeAlso":{"@id":"https://toshokan.mejiro.ac.jp/opac/opac_search/?lang=0&amode=2&appname=Netscape&version=5&cmode=0&smode=0&kywd=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA015238","@type":"foaf:Organization","foaf:name":"尾道市立大学 附属図書館","rdfs:seeAlso":{"@id":"https://www.lib.onomichi-u.ac.jp/opac/opac_openurl/?ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA015395","@type":"foaf:Organization","foaf:name":"人間環境大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.uhe.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA018484","@type":"foaf:Organization","foaf:name":"嘉悦大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kaetsu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA62787251"}},{"@id":"https://ci.nii.ac.jp/library/FA022619","@type":"foaf:Organization","foaf:name":"埼玉学園大学 情報メディアセンター","rdfs:seeAlso":{"@id":"https://media.saigaku.ac.jp/opac/opac_openurl/?ncid=BA62787251"}},{"@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":["2003.7"],"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"}],"dcterms:hasPart":[{"@id":"urn:isbn:4419042281"}]}]}