{"@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/BB07561288.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB07561288#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB07561288.json"},"dc:title":[{"@value":"Das Erstattungsrecht der Abgabenordnung 1977"}],"dcterms:alternative":["Erstattungsrecht der AO 77"],"dc:creator":"von Walter Drenseck","dc:publisher":[{"@value":"P. Deubner"}],"dcterms:extent":"xiv, 111 p.","cinii:size":"24 cm","dc:language":"ger","dc:date":"1979","cinii:ncid":"BB07561288","cinii:ownerCount":"2","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA1354476X#entity","@type":"foaf:Person","foaf:name":[{"@value":"Drenseck, Walter"}]}],"bibo:owner":[{"@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=BB07561288"}},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BB07561288"}}],"bibo:lccn":["80481962"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/80481962"}],"prism:publicationDate":["c1979"],"cinii:note":["Bibliography: p. 100-108","Includes index"],"dc:subject":["LCC:KK7155","DC:343.4304"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+refunds+--+Germany%2C+West","dc:title":"Tax refunds -- Germany, West"},{"@id":"https://ci.nii.ac.jp/books/search?q=Taxation+--+Law+and+legislation+--+Germany%2C+West","dc:title":"Taxation -- Law and legislation -- Germany, West"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA00234220#entity","dc:title":"Steuerwissenschaft, Bd. 7","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:3921379466"}]}]}