{"@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/BD12872248.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD12872248#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD12872248.json"},"dc:title":[{"@value":"基本テキスト租税法 = Basic textbook on tax law"},{"@value":"キホン テキスト ソゼイ ホウ","@language":"ja-hrkt"}],"dcterms:alternative":["基本テキスト租税法"],"dc:creator":"池上健 [ほか] 著","dc:publisher":[{"@value":"同文舘出版"}],"dcterms:extent":"xiv, 260p","cinii:size":"21cm","dc:language":"jpn","dc:date":"2025","cinii:ncid":"BD12872248","prism:edition":"第2版","cinii:ownerCount":"56","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA1815104X#entity","@type":"foaf:Person","foaf:name":[{"@value":"池上, 健"},{"@value":"イケガミ, タケシ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA1999558X#entity","@type":"foaf:Person","foaf:name":[{"@value":"大野, 雅人"},{"@value":"オオノ, マサト","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA19995590#entity","@type":"foaf:Person","foaf:name":[{"@value":"橘, 光伸"},{"@value":"タチバナ, ミツノブ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA19995604#entity","@type":"foaf:Person","foaf:name":[{"@value":"飯島, 信幸"},{"@value":"イイジマ, ノブユキ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA19995615#entity","@type":"foaf:Person","foaf:name":[{"@value":"鈴木, 孝直"},{"@value":"スズキ, タカナオ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA19995626#entity","@type":"foaf:Person","foaf:name":[{"@value":"袴田, 裕二"},{"@value":"ハカマタ, ユウジ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA001798","@type":"foaf:Organization","foaf:name":"東京大学 駒場図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA001787","@type":"foaf:Organization","foaf:name":"東京大学 総合図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA002145","@type":"foaf:Organization","foaf:name":"金沢大学 附属図書館","rdfs:seeAlso":{"@id":"https://www1.lib.kanazawa-u.ac.jp/recordID/catalog.bib/BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA002145","@type":"foaf:Organization","foaf:name":"金沢大学 附属図書館","rdfs:seeAlso":{"@id":"https://www1.lib.kanazawa-u.ac.jp/recordID/catalog.bib/BD12872248"}},{"@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=BD12872248&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/BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA004796","@type":"foaf:Organization","foaf:name":"獨協大学 図書館","rdfs:seeAlso":{"@id":"https://spica.dokkyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA005008","@type":"foaf:Organization","foaf:name":"桜美林大学 図書館","rdfs:seeAlso":{"@id":"https://cool.obirin.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA005278","@type":"foaf:Organization","foaf:name":"国士舘大学 図書館・情報メディアセンター","rdfs:seeAlso":{"@id":"https://opac.kokushikan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA005493","@type":"foaf:Organization","foaf:name":"成城大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.seijo.ac.jp/opac/opac_openurl?ncid=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA028149","@type":"foaf:Organization","foaf:name":"専修大学 図書館 靖国通り分館 (Knowledge Base)","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA028579","@type":"foaf:Organization","foaf:name":"関東学院大学 関内図書室","rdfs:seeAlso":{"@id":"https://kguopac.kanto-gakuin.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA012411","@type":"foaf:Organization","foaf:name":"朝日大学 図書館分室","rdfs:seeAlso":{"@id":"https://lopac.asahi-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA007193","@type":"foaf:Organization","foaf:name":"愛知大学 車道図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA007375","@type":"foaf:Organization","foaf:name":"名古屋学院大学 学術情報センター","rdfs:seeAlso":{"@id":"http://jupiter.ngu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA007794","@type":"foaf:Organization","foaf:name":"大阪学院大学 図書館","rdfs:seeAlso":{"@id":"https://lib1.osaka-gu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA008913","@type":"foaf:Organization","foaf:name":"福岡大学 図書館","rdfs:seeAlso":{"@id":"https://fuopac.lib.fukuoka-u.ac.jp/opac/opac_openurl/?ncid=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA012841","@type":"foaf:Organization","foaf:name":"駿河台大学 メディアセンター","rdfs:seeAlso":{"@id":"https://voyager.surugadai.ac.jp/CARIN/CARINOPACLINK.HTM?AL=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA021944","@type":"foaf:Organization","foaf:name":"白鴎大学 総合図書館","rdfs:seeAlso":{"@id":"https://glib.hakuoh.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA01517X","@type":"foaf:Organization","foaf:name":"目白大学 新宿図書館","rdfs:seeAlso":{"@id":"https://toshokan.mejiro.ac.jp/opac/opac_search/?lang=0&amode=2&appname=Netscape&version=5&cmode=0&smode=0&kywd=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA018484","@type":"foaf:Organization","foaf:name":"嘉悦大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kaetsu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD12872248"}},{"@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=BD12872248"}},{"@id":"https://ci.nii.ac.jp/library/FA022200","@type":"foaf:Organization","foaf:name":"文京学院大学 本郷図書館"}],"prism:publicationDate":["2025.8"],"cinii:note":["表現種別: テキスト (ncrcontent), 機器種別: 機器不用 (ncrmedia), キャリア種別: 冊子 (ncrcarrier)","その他の著者: 大野雅人, 橘光伸, 飯島信幸, 鈴木孝直, 袴田裕二","参考文献: p253","索引あり"],"dc:subject":["NDC9:345.12","NDC10:345.12","NDLC:AZ-366"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E+--+%E6%B3%95%E4%BB%A4","dc:title":"租税 -- 法令"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E6%B3%95+--+%E6%97%A5%E6%9C%AC","dc:title":"租税法 -- 日本"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784495176242"}]}]}