{"@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/BB22207262.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB22207262#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB22207262.json"},"dc:title":[{"@value":"租税法と企業会計の接点"},{"@value":"ソゼイ ホウ ト キギョウ カイケイ ノ セッテン","@language":"ja-hrkt"}],"dcterms:alternative":["プログレッシブ税務会計論"],"dc:creator":"酒井克彦著","dc:publisher":[{"@value":"中央経済社"},{"@value":"中央経済グループパブリッシング (発売)"}],"dcterms:extent":"iii, xiii, 288p","cinii:size":"21cm","dc:language":"jpn","dc:date":"2016","cinii:ncid":"BB22207262","cinii:ownerCount":"66","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA16529693#entity","@type":"foaf:Person","foaf:name":[{"@value":"酒井, 克彦 "},{"@value":"サカイ, カツヒコ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001302","@type":"foaf:Organization","foaf:name":"小樽商科大学 附属図書館","rdfs:seeAlso":{"@id":"https://webopac.ih.otaru-uc.ac.jp/opac/opac_openurl?ncid=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@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%3ABB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA002462","@type":"foaf:Organization","foaf:name":"名古屋大学 法学 図書室","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002407","@type":"foaf:Organization","foaf:name":"名古屋大学 附属図書館","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262&initFlg=_RESULT_SET_NOTBIB"}},{"@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/BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA003283","@type":"foaf:Organization","foaf:name":"山口大学 図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.lib.yamaguchi-u.ac.jp/opac/opac_openurl/?ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA003691","@type":"foaf:Organization","foaf:name":"琉球大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.u-ryukyu.ac.jp/opc/xc/search/*?os[isbn]=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA003873","@type":"foaf:Organization","foaf:name":"名古屋市立大学 総合情報センター 山の畑分館","rdfs:seeAlso":{"@id":"https://opac-search.adm.nagoya-cu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA003964","@type":"foaf:Organization","foaf:name":"大阪公立大学 杉本図書館","rdfs:seeAlso":{"@id":"https://opac.ao.omu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA004060","@type":"foaf:Organization","foaf:name":"兵庫県立大学 神戸商科学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA004300","@type":"foaf:Organization","foaf:name":"北海商科大学 付属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA004468","@type":"foaf:Organization","foaf:name":"東北学院大学 中央図書館","rdfs:seeAlso":{"@id":"https://www.lib.tohoku-gakuin.ac.jp/opac/opac_openurl/?ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA004741","@type":"foaf:Organization","foaf:name":"城西大学 水田記念図書館","rdfs:seeAlso":{"@id":"http://libopac.josai.ac.jp/opac/opac_openurl/?ncid=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA004898","@type":"foaf:Organization","foaf:name":"中央学院大学 図書館","rdfs:seeAlso":{"@id":"http://wwwlib.cgu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA027328","@type":"foaf:Organization","foaf:name":"杏林大学 井の頭図書館","rdfs:seeAlso":{"@id":"https://v3opac2.kyorin-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA005675","@type":"foaf:Organization","foaf:name":"中央大学 中央図書館","rdfs:seeAlso":{"@id":"https://ufinity.library.chuo-u.ac.jp/iwjs0002opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA005766","@type":"foaf:Organization","foaf:name":"帝京大学 図書館","rdfs:seeAlso":{"@id":"https://opac.teikyo-u.ac.jp/iwjs0016opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA006102","@type":"foaf:Organization","foaf:name":"東京理科大学 神楽坂図書館","rdfs:seeAlso":{"@id":"https://jimkilisop1.admin.tus.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA006623","@type":"foaf:Organization","foaf:name":"武蔵大学 図書館","rdfs:seeAlso":{"@id":"https://opac-u.lib.musashi.ac.jp/iwjs0019opc/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA012400","@type":"foaf:Organization","foaf:name":"北陸大学 図書館","rdfs:seeAlso":{"@id":"https://library.hokuriku-u.ac.jp/opac/opac_openurl/?ncid=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA007116","@type":"foaf:Organization","foaf:name":"岐阜協立大学 図書館","rdfs:seeAlso":{"@id":"http://library.gku.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA019680","@type":"foaf:Organization","foaf:name":"愛知淑徳大学 図書館 星が丘分館","rdfs:seeAlso":{"@id":"https://cat.lib.aasa.ac.jp/opac/search?autoDetail=true&searchmode=complex&target=local&s_ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA007400","@type":"foaf:Organization","foaf:name":"名古屋商科大学 中央情報センター"},{"@id":"https://ci.nii.ac.jp/library/FA007433","@type":"foaf:Organization","foaf:name":"南山大学 ライネルス中央図書館","rdfs:seeAlso":{"@id":"https://lib-opac.jim.nanzan-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA007524","@type":"foaf:Organization","foaf:name":"京都先端科学大学 図書館","rdfs:seeAlso":{"@id":"https://opackuas.azurewebsites.net/Main/Opensearch?ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA012218","@type":"foaf:Organization","foaf:name":"京都産業大学 図書館","rdfs:seeAlso":{"@id":"https://ksucat2.kyoto-su.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA008083","@type":"foaf:Organization","foaf:name":"摂南大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.setsunan.ac.jp/iwjs0021op2/ctlsrh.do?ncid=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA008243","@type":"foaf:Organization","foaf:name":"甲南大学 図書館","rdfs:seeAlso":{"@id":"https://library.konan-u.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA008593","@type":"foaf:Organization","foaf:name":"広島経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.hue.ac.jp/opac/search?target=local&searchmode=complex&s_ncid=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA008786","@type":"foaf:Organization","foaf:name":"九州共立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kyukyo-u.ac.jp/opac/search?target=local&searchmode=complex&s_ncid=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA008811","@type":"foaf:Organization","foaf:name":"久留米大学 附属図書館 御井学舎分館","rdfs:seeAlso":{"@id":"http://lib.kurume-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA008957","@type":"foaf:Organization","foaf:name":"九州国際大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.kiu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BB22207262"}},{"@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=BB22207262"}},{"@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=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA014698","@type":"foaf:Organization","foaf:name":"青森公立大学 図書館","rdfs:seeAlso":{"@id":"https://mobileopac.apulib.nebuta.ac.jp/webopac/ctlsrh.do?tab_num=0&ncid=BB22207262"}},{"@id":"https://ci.nii.ac.jp/library/FA015147","@type":"foaf:Organization","foaf:name":"高松大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA022200","@type":"foaf:Organization","foaf:name":"文京学院大学 本郷図書館"},{"@id":"https://ci.nii.ac.jp/library/FA020409","@type":"foaf:Organization","foaf:name":"公立諏訪東京理科大学 図書館"},{"@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":[null,"2016.10"],"cinii:note":["『プログレッシブ税務会計論』(中央経済社, 2014年刊) をベースに構成を見直し大幅に筆を加えたもの"],"dc:subject":["NDC8:345.3","NDC9:345.35","NDC9:336.98"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E6%B3%95%E4%BA%BA%E7%A8%8E%E6%B3%95","dc:title":"法人税法"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A8%8E%E5%8B%99%E4%BC%9A%E8%A8%88","dc:title":"税務会計"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A8%8E%E5%8B%99%E4%BC%9A%E8%A8%88","dc:title":"税務会計"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E6%B3%95%E4%BA%BA%E7%A8%8E+--+%E6%97%A5%E6%9C%AC","dc:title":"法人税 -- 日本"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%81%E6%A5%AD%E4%BC%9A%E8%A8%88+--+%E6%97%A5%E6%9C%AC","dc:title":"企業会計 -- 日本"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BB22207229#entity","dc:title":"プログレッシブ税務会計論 / 酒井克彦著, 1","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784502205415"}]}]}