{"@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/BB24527275.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB24527275#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB24527275.json"},"dc:title":[{"@value":"Capital gains taxation : a comparative analysis of key issues"}],"dc:creator":"edited by Michael Littlewood, Craig Elliffe","dc:publisher":[{"@value":"E. Elgar"}],"dcterms:extent":"xxxv, 411 p.","cinii:size":"24 cm","dc:language":"eng","dc:date":"2017","cinii:ncid":"BB24527275","cinii:ownerCount":"8","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Littlewood, Michael"}]},{"@id":"https://ci.nii.ac.jp/author/DA18854425#entity","@type":"foaf:Person","foaf:name":[{"@value":"Elliffe, Craig"}]}],"bibo:owner":[{"@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=BB24527275"}},{"@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=BB24527275"}},{"@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/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=BB24527275"}},{"@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=BB24527275"}},{"@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=BB24527275"}},{"@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=BB24527275"}},{"@id":"https://ci.nii.ac.jp/library/FA018371","@type":"foaf:Organization","foaf:name":"政策研究大学院大学 図書館","rdfs:seeAlso":{"@id":"http://glib.grips.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BB24527275"}}],"prism:publicationDate":["c2017"],"cinii:note":["Includes index"],"dc:subject":["DC23:336.2424"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Capital+gains+tax","dc:title":"Capital gains tax"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781784716011","dc:title":": cased"}]}]}