{"@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/BB0314208X.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB0314208X#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB0314208X.json"},"dc:title":[{"@value":"Gesellschaftsrechtliche Gestaltungen im Erbschaft- und Schenkungsteuerrecht : eine Untersuchung der Erbschaft- und Schenkungsteuersubjektivität der Personengesellschaft sowie der mittelbaren Anteilsschenkung"}],"dc:creator":"Ulrike Lehmann","dc:publisher":[{"@value":"Peter Lang"}],"dcterms:extent":"xxii, 268 p.","cinii:size":"22 cm","dc:language":"ger","dc:date":"2009","cinii:ncid":"BB0314208X","cinii:ownerCount":"1","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Lehmann, Ulrike"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA024126","@type":"foaf:Organization","foaf:name":"公益財団法人租税資料館"}],"prism:publicationDate":["2009"],"cinii:note":["Includes bibliographical references","Originally presented as the author's thesis (doctoral)--Universität Köln, 2008"],"dc:subject":["LCC:KK7360"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Inheritance+and+transfer+tax+--Germany","dc:title":"Inheritance and transfer tax --Germany"},{"@id":"https://ci.nii.ac.jp/books/search?q=Private+companies+--Germany","dc:title":"Private companies --Germany"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BB01745845#entity","dc:title":"Schriften zum Gesellschafts-, Bilanz- und Unternehmensteuerrecht / herausgegeben von Joachim Hennrichs, Bd. 2","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9783631589625"}]}]}