{"@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/BB2956177X.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB2956177X#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB2956177X.json"},"dc:title":[{"@value":"Das Realisationsprinzip und die Aufdeckung stiller Lasten : Norminhalt und Verfassungskonformität der §§ 4f und 5 Abs. 7 EStG"}],"dc:creator":"von Jochen Johannes Mundfortz","dc:publisher":[{"@value":"C.H. Beck"}],"dcterms:extent":"xxxii, 244 p.","cinii:size":"24 cm","dc:language":"ger","dc:date":"2019","cinii:ncid":"BB2956177X","cinii:ownerCount":"1","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Mundfortz, Jochen Johannes"}]}],"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=BB2956177X"}}],"prism:publicationDate":["2019"],"cinii:note":["Originally presented as the author's thesis (doctoral)--Heinrich-Heine-Universität Düsseldorf, 2018","Includes bibliographical references and index"],"dc:subject":["DC23:340"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Realisationsprinzip","dc:title":"Realisationsprinzip"},{"@id":"https://ci.nii.ac.jp/books/search?q=Stille+Lasten","dc:title":"Stille Lasten"},{"@id":"https://ci.nii.ac.jp/books/search?q=Verfassungskonformit%C3%A4t","dc:title":"Verfassungskonformität"},{"@id":"https://ci.nii.ac.jp/books/search?q=Recht+--+Steuern","dc:title":"Recht -- Steuern"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA01533952#entity","dc:title":"Steuerrecht im Rechtsstaat : wissenschaftliche Hefte zum deutschen und internationalen Steuerrecht / herausgegeben von Gerhard Wacke, Klaus Vogel, Bd. 2","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9783406737350"}]}]}