{"@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/BB11546164.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB11546164#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB11546164.json"},"dc:title":[{"@value":"合併・分割の税務 : その法務と税務"},{"@value":"ガッペイ・ブンカツ ノ ゼイム : ソノ ホウム ト ゼイム","@language":"ja-hrkt"}],"dcterms:alternative":["合併分割の税務"],"dc:creator":"中野百々造著","dc:publisher":[{"@value":"税務経理協会"}],"dcterms:extent":"6, 13, 363p","cinii:size":"22cm","dc:language":"jpn","dc:date":"2012","cinii:ncid":"BB11546164","prism:edition":"7訂版","cinii:ownerCount":"17","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA03992254#entity","@type":"foaf:Person","foaf:name":[{"@value":"中野, 百々造"},{"@value":"ナカノ, モモゾウ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@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=BB11546164"}},{"@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=BB11546164"}},{"@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=BB11546164"}},{"@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/FA005970","@type":"foaf:Organization","foaf:name":"東京経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.tku.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BB11546164"}},{"@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=BB11546164"}},{"@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=BB11546164"}},{"@id":"https://ci.nii.ac.jp/library/FA006747","@type":"foaf:Organization","foaf:name":"明星大学 日野校舎図書館","rdfs:seeAlso":{"@id":"http://opac.hlib.meisei-u.ac.jp/CARIN/CARINOPACLINK.HTM?OAL=BB11546164"}},{"@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=BB11546164"}},{"@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=BB11546164"}},{"@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=BB11546164"}},{"@id":"https://ci.nii.ac.jp/library/FA012455","@type":"foaf:Organization","foaf:name":"龍谷大学 瀬田図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB11546164"}},{"@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=BB11546164"}},{"@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=BB11546164"}},{"@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=BB11546164"}},{"@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=BB11546164"}},{"@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":["2012.12"],"dc:subject":["NDLC:DH574","NDC9:336.98"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%9A%E7%A4%BE%E7%A8%8E%E5%8B%99","dc:title":"会社税務"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%90%88%E4%BD%B5+%28%E4%BC%81%E6%A5%AD%29","dc:title":"合併 (企業)"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%81%E6%A5%AD%E5%88%86%E5%89%B2","dc:title":"企業分割"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784419059439"}]}]}