{"@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/BB04244212.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB04244212#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB04244212.json"},"dc:title":[{"@value":"タックス・ヘイブン対策税制/過少資本税制"},{"@value":"タックス ヘイブン タイサク ゼイセイ カショウ シホン ゼイセイ","@language":"ja-hrkt"}],"dcterms:alternative":["タックス・ヘイブン対策税制過少資本税制","タックスヘイブン対策税制過少資本税制"],"dc:creator":"川田剛著","dc:publisher":[{"@value":"[税務経理協会]"}],"dcterms:extent":"5, 12, 414p","cinii:size":"22cm","dc:language":"jpn","dc:date":"2010","cinii:ncid":"BB04244212","prism:edition":"改訂版","cinii:ownerCount":"58","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA04007828#entity","@type":"foaf:Person","foaf:name":[{"@value":"川田, 剛 "},{"@value":"カワダ, ゴウ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001346","@type":"foaf:Organization","foaf:name":"弘前大学 附属図書館","rdfs:seeAlso":{"@id":"http://opc.ul.hirosaki-u.ac.jp/opc/recordID/catalog.bib/BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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/BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA002371","@type":"foaf:Organization","foaf:name":"静岡大学 附属図書館","rdfs:seeAlso":{"@id":"https://uni.lib.shizuoka.ac.jp/sul/resolver/svc_dat=suopac/rfr_id=https%3A%2F%2Fnii.ac.jp/?pid=ncid%3ABB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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/BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA003126","@type":"foaf:Organization","foaf:name":"鳥取大学 附属図書館","rdfs:seeAlso":{"@id":"https://www.opac.lib.tottori-u.ac.jp/opc/recordID/catalog.bib/BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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/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=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA004901","@type":"foaf:Organization","foaf:name":"麗澤大学 図書館","rdfs:seeAlso":{"@id":"https://library.reitaku-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BB04244212"}},{"@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=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA004956","@type":"foaf:Organization","foaf:name":"亜細亜大学 図書館","rdfs:seeAlso":{"@id":"http://aslbrsv.asia-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA005471","@type":"foaf:Organization","foaf:name":"成蹊大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seikei.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA007036","@type":"foaf:Organization","foaf:name":"金沢星稜大学 図書館","rdfs:seeAlso":{"@id":"https://seiryo-opac.limedio.ricoh.co.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA007896","@type":"foaf:Organization","foaf:name":"大阪商業大学 図書館","rdfs:seeAlso":{"@id":"http://www.lib.daishodai.ac.jp/opac/opac_openurl/?ncid=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA007965","@type":"foaf:Organization","foaf:name":"関西大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.kansai-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB04244212"}},{"@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=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA008152","@type":"foaf:Organization","foaf:name":"阪南大学 図書館","rdfs:seeAlso":{"@id":"http://opac-lime.hannan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA008695","@type":"foaf:Organization","foaf:name":"周南公立大学 図書館"},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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=BB04244212"}},{"@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/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=BB04244212"}},{"@id":"https://ci.nii.ac.jp/library/FA022506","@type":"foaf:Organization","foaf:name":"LEC東京リーガルマインド大学院大学 附属図書館"},{"@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=BB04244212"}},{"@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":["2010.12"],"cinii:note":["タイトルは奥付より","監修: 日本税理士会連合会"],"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"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E6%9D%A1%E7%B4%84","dc:title":"租税条約"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E5%9B%9E%E9%81%BF","dc:title":"租税回避"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA48433146#entity","dc:title":"国際課税の理論と実務 / 本庄資, 川田剛編, 第4巻","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784419051013"}]}]}