{"@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/BB26823993.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB26823993#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB26823993.json"},"dc:title":[{"@value":"判例裁決から見る加算税の実務"},{"@value":"ハンレイ サイケツ カラ ミル カサン ゼイ ノ ジツム","@language":"ja-hrkt"}],"dcterms:alternative":["加算税の実務 : 判例裁決から見る"],"dc:creator":"佐藤善恵著","dc:publisher":[{"@value":"税務研究会出版局"}],"dcterms:extent":"xv, 258p","cinii:size":"21cm","dc:language":"jpn","dc:date":"2018","cinii:ncid":"BB26823993","prism:edition":"第2版","cinii:ownerCount":"6","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA16333341#entity","@type":"foaf:Person","foaf:name":[{"@value":"佐藤, 善恵"},{"@value":"サトウ, ヨシエ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA018236","@type":"foaf:Organization","foaf:name":"広島大学 図書館 東千田図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hiroshima-u.ac.jp/iwjs0027opc/cattab.do?sp_srh_flg=true&tab_num=0&ncid=BB26823993"}},{"@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=BB26823993"}},{"@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=BB26823993"}},{"@id":"https://ci.nii.ac.jp/library/FA006714","@type":"foaf:Organization","foaf:name":"明治学院大学 図書館","rdfs:seeAlso":{"@id":"https://mgopac.meijigakuin.ac.jp/opac/opac_openurl/?ncid=BB26823993"}},{"@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=BB26823993"}},{"@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=BB26823993"}}],"prism:publicationDate":["2018.8"],"cinii:note":["参考文献: p258"],"dc:subject":["NDC8:345.1","NDC9:345.12"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%9B%BD%E7%A8%8E%E9%80%9A%E5%89%87%E6%B3%95","dc:title":"国税通則法"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A8%8E%E5%8B%99%E4%BA%89%E8%A8%9F","dc:title":"税務争訟"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%8A%A0%E7%AE%97%E7%A8%8E","dc:title":"加算税"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784793123122"}]}]}