{"@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/BD14309137.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD14309137#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD14309137.json"},"dc:title":[{"@value":"租税条約と国内税法 : プリザベーション条項の歴史と意義 = Income tax treaties and domestic tax law : the history and significance of preservation clauses"},{"@value":"ソゼイ ジョウヤク ト コクナイ ゼイホウ : プリザベーション ジョウコウ ノ レキシ ト イギ","@language":"ja-hrkt"}],"dcterms:alternative":["租税条約と国内税法 : プリザベーション条項の歴史と意義"],"dc:creator":"井上康一著","dc:publisher":[{"@value":"東京大学出版会"}],"dcterms:extent":"xi, 393p","cinii:size":"22cm","dc:language":"jpn","dc:date":"2025","cinii:ncid":"BD14309137","cinii:ownerCount":"34","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA15890590#entity","@type":"foaf:Person","foaf:name":[{"@value":"井上, 康一"},{"@value":"イノウエ, コウイチ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA022153","@type":"foaf:Organization","foaf:name":"東京大学 柏図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA011849","@type":"foaf:Organization","foaf:name":"東京大学 社会科学研究所","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD14309137"}},{"@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/BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA003104","@type":"foaf:Organization","foaf:name":"和歌山大学 教育機構学術情報センター 図書館","rdfs:seeAlso":{"@id":"https://opac.center.wakayama-u.ac.jp/opac/opac_openurl/?ncid=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA003352","@type":"foaf:Organization","foaf:name":"香川大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kagawa-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA003691","@type":"foaf:Organization","foaf:name":"琉球大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.u-ryukyu.ac.jp/opc/xc/search/*?os[isbn]=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA004468","@type":"foaf:Organization","foaf:name":"東北学院大学 中央図書館","rdfs:seeAlso":{"@id":"https://www.lib.tohoku-gakuin.ac.jp/opac/opac_openurl/?ncid=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA005267","@type":"foaf:Organization","foaf:name":"国際基督教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.icu.ac.jp/opac/opac_openurl?ncid=BD14309137"}},{"@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=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA005358","@type":"foaf:Organization","foaf:name":"上智大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.sophia.ac.jp/opac/opac_openurl?ncid=BD14309137"}},{"@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=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA005609","@type":"foaf:Organization","foaf:name":"大東文化大学 60周年記念図書館","rdfs:seeAlso":{"@id":"https://opac.daito.ac.jp/opac/opac_openurl?ncid=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA014494","@type":"foaf:Organization","foaf:name":"二松學舎大学 附属図書館(柏)","rdfs:seeAlso":{"@id":"http://opac.nishogakusha-u.ac.jp/mylimedio/search/search.do?mode=comp&ncid=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA006496","@type":"foaf:Organization","foaf:name":"日本女子大学 図書館","rdfs:seeAlso":{"@id":"https://mylib.jwu.ac.jp/iwjs0010opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA007400","@type":"foaf:Organization","foaf:name":"名古屋商科大学 中央情報センター"},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@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=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA008243","@type":"foaf:Organization","foaf:name":"甲南大学 図書館","rdfs:seeAlso":{"@id":"https://library.konan-u.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD14309137"}},{"@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=BD14309137"}},{"@id":"https://ci.nii.ac.jp/library/FA017958","@type":"foaf:Organization","foaf:name":"岩手県立大学 メディアセンター","rdfs:seeAlso":{"@id":"http://libipu.iwate-pu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD14309137"}}],"prism:publicationDate":["2025.12"],"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)"],"dc:subject":["NDC9:345.12","NDC10:345.12","NDLC:A361","NDLC:A366"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E6%9D%A1%E7%B4%84","dc:title":"租税条約"},{"@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%9D%A1%E7%B4%84","dc:title":"租税 -- 条約"},{"@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:9784130361637"}]}]}