{"@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/BD00212762.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD00212762#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD00212762.json"},"dc:title":[{"@value":"非営利法人の税務論点"},{"@value":"ヒエイリ ホウジン ノ ゼイム ロンテン","@language":"ja-hrkt"}],"dcterms:alternative":["Issues in the taxation of nonprofit organizations"],"dc:creator":"尾上選哉編著","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":"iv, xi, 318p","cinii:size":"22cm","dc:language":"jpn","dc:date":"2022","cinii:ncid":"BD00212762","cinii:ownerCount":"33","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DB00026839#entity","@type":"foaf:Person","foaf:name":[{"@value":"尾上, 選哉"},{"@value":"オノエ, エリヤ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001346","@type":"foaf:Organization","foaf:name":"弘前大学 附属図書館","rdfs:seeAlso":{"@id":"http://opc.ul.hirosaki-u.ac.jp/opc/recordID/catalog.bib/BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA011769","@type":"foaf:Organization","foaf:name":"東京大学 経済学図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BD00212762"}},{"@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%3ABD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA003771","@type":"foaf:Organization","foaf:name":"横浜市立大学 学術情報センター","rdfs:seeAlso":{"@id":"https://opac.yokohama-cu.ac.jp/opac/search?&target=local&searchmode=complex&autoDetail=true&s_ncid=BD00212762"}},{"@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=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA004297","@type":"foaf:Organization","foaf:name":"北星学園大学 図書館","rdfs:seeAlso":{"@id":"http://opac.hokusei.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD00212762"}},{"@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/FA004311","@type":"foaf:Organization","foaf:name":"北海学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.hgu.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA028240","@type":"foaf:Organization","foaf:name":"文教大学 東京あだち図書館","rdfs:seeAlso":{"@id":"https://opac.bunkyo.ac.jp/opac/opac_openurl?ncid=BD00212762"}},{"@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=BD00212762"}},{"@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=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA005256","@type":"foaf:Organization","foaf:name":"国学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kokugakuin.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA005405","@type":"foaf:Organization","foaf:name":"昭和女子大学 図書館","rdfs:seeAlso":{"@id":"https://lib.swu.ac.jp/CARIN/CARINOPACLINK.HTM?AL=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA005471","@type":"foaf:Organization","foaf:name":"成蹊大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seikei.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD00212762"}},{"@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=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA005653","@type":"foaf:Organization","foaf:name":"玉川大学 教育学術情報図書館","rdfs:seeAlso":{"@id":"https://lib1.tamagawa.ac.jp/library?view=view.opacsch.itemsch&func=function.opacsch.toshozashidsp&funcno=1&search8=BD00212762"}},{"@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=BD00212762"}},{"@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=BD00212762"}},{"@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=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA006248","@type":"foaf:Organization","foaf:name":"日本大学 法学部図書館","rdfs:seeAlso":{"@id":"https://lawlib.nihon-u.ac.jp/opac/opac_openurl/?ncid=BD00212762"}},{"@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=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD00212762"}},{"@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=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA028863","@type":"foaf:Organization","foaf:name":"京都先端科学大学 京都太秦キャンパス図書館","rdfs:seeAlso":{"@id":"https://opackuas.azurewebsites.net/Main/Opensearch?ncid=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA007896","@type":"foaf:Organization","foaf:name":"大阪商業大学 図書館","rdfs:seeAlso":{"@id":"http://www.lib.daishodai.ac.jp/opac/opac_openurl/?ncid=BD00212762"}},{"@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=BD00212762"}},{"@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=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA01401X","@type":"foaf:Organization","foaf:name":"公立大学法人 福井県立大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.fpu.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA016128","@type":"foaf:Organization","foaf:name":"津市立三重短期大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac2.library.tsu-cc.ac.jp/webopac/ctlsrh.do?ncid=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA017288","@type":"foaf:Organization","foaf:name":"九州情報大学 附属図書館","rdfs:seeAlso":{"@id":"https://kiis.opac.jp/opac/ncid_search?ncid=BD00212762"}},{"@id":"https://ci.nii.ac.jp/library/FA025038","@type":"foaf:Organization","foaf:name":"大原大学院大学 図書室"}],"prism:publicationDate":[null,"2022.12"],"cinii:note":["参考文献: 各章末"],"dc:subject":["NDC9:336.98","NDC10:335.8"],"foaf:topic":[{"@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=%E9%9D%9E%E5%96%B6%E5%88%A9%E6%B3%95%E4%BA%BA","dc:title":"非営利法人"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E9%9D%9E%E5%96%B6%E5%88%A9%E6%B3%95%E4%BA%BA+--+%E4%BC%9A%E8%A8%88+--+%E6%97%A5%E6%9C%AC","dc:title":"非営利法人 -- 会計 -- 日本"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784502441813"}]}]}