{"@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/BD14071046.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD14071046#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD14071046.json"},"dc:title":[{"@value":"組織再編税制の展開"},{"@value":"ソシキ サイヘン ゼイセイ ノ テンカイ","@language":"ja-hrkt"}],"dcterms:alternative":["Development of corporate reorganization tax system"],"dc:creator":"編者日本税務研究センター","dc:publisher":[{"@value":"日本税務研究センター"}],"dcterms:extent":"XVI, 222p","cinii:size":"21cm","dc:language":"jpn","dc:date":"2025","cinii:ncid":"BD14071046","cinii:ownerCount":"8","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA02531915#entity","@type":"foaf:Person","foaf:name":[{"@value":"日本税務研究センター"},{"@value":"ニホン ゼイム ケンキュウ センター","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA004887","@type":"foaf:Organization","foaf:name":"千葉商科大学 付属図書館","rdfs:seeAlso":{"@id":"https://www.lib.cuc.ac.jp/opac/opac_openurl/?ncid=BD14071046"}},{"@id":"https://ci.nii.ac.jp/library/FA005642","@type":"foaf:Organization","foaf:name":"拓殖大学 八王子図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD14071046"}},{"@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=BD14071046"}},{"@id":"https://ci.nii.ac.jp/library/FA006623","@type":"foaf:Organization","foaf:name":"武蔵大学 図書館","rdfs:seeAlso":{"@id":"https://opac-u.lib.musashi.ac.jp/iwjs0019opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD14071046"}},{"@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=BD14071046"}},{"@id":"https://ci.nii.ac.jp/library/FA017197","@type":"foaf:Organization","foaf:name":"東海学園大学 図書館"},{"@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=BD14071046"}},{"@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":["2025.11"],"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)","参考文献あり"],"dc:subject":["NDC9:345.35","NDC10:345.35"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%B5%84%E7%B9%94%E5%86%8D%E7%B7%A8%E7%A8%8E%E5%88%B6","dc:title":"組織再編税制"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BC02993420#entity","dc:title":"日税研論集, vol.87","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784931528468"}]}]}