{"@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/BA85354173.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA85354173#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA85354173.json"},"dc:title":[{"@value":"政策税制の法的限界の検討"},{"@value":"セイサク ゼイセイ ノ ホウテキ ゲンカイ ノ ケントウ","@language":"ja-hrkt"}],"dcterms:alternative":["The legal restrictions of tax policy"],"dc:creator":"日本税務研究センター編","dc:publisher":[{"@value":"日本税務研究センター"}],"dcterms:extent":"5, 175p","cinii:size":"21cm","dc:language":"jpn","dc:date":"2008","cinii:ncid":"BA85354173","cinii:ownerCount":"19","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA02531915#entity","@type":"foaf:Person","foaf:name":[{"@value":"日本税務研究センター"},{"@value":"ニホン ゼイム ケンキュウ センター","@language":"ja-hrkt"}]}],"bibo:owner":[{"@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=BA85354173"}},{"@id":"https://ci.nii.ac.jp/library/FA012273","@type":"foaf:Organization","foaf:name":"筑波大学 附属図書館 大塚図書館","rdfs:seeAlso":{"@id":"https://www.tulips.tsukuba.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA85354173"}},{"@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=BA85354173"}},{"@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=BA85354173"}},{"@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=BA85354173"}},{"@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=BA85354173"}},{"@id":"https://ci.nii.ac.jp/library/FA022040","@type":"foaf:Organization","foaf:name":"専修大学 図書館 法科大学院分館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BA85354173"}},{"@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=BA85354173"}},{"@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=BA85354173"}},{"@id":"https://ci.nii.ac.jp/library/FA006871","@type":"foaf:Organization","foaf:name":"関東学院大学 図書館","rdfs:seeAlso":{"@id":"https://kguopac.kanto-gakuin.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA85354173"}},{"@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=BA85354173"}},{"@id":"https://ci.nii.ac.jp/library/FA007193","@type":"foaf:Organization","foaf:name":"愛知大学 車道図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA85354173"}},{"@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=BA85354173"}},{"@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=BA85354173"}},{"@id":"https://ci.nii.ac.jp/library/FA008731","@type":"foaf:Organization","foaf:name":"四国大学 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=BA85354173"}},{"@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/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=BA85354173"}},{"@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":["2008.1"],"dc:subject":["NDC8:345.1","NDC9:345.1"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E5%88%B6%E5%BA%A6","dc:title":"租税制度"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BN06569267#entity","dc:title":"日税研論集 / 日本税務研究センター編, Vol.58","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784931528178"}]}]}