{"@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/BD1430916X.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD1430916X#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD1430916X.json"},"dc:title":[{"@value":"企業会計とディスクロージャー = Corporate accounting and disclosure"},{"@value":"キギョウ カイケイ ト ディスクロージャー","@language":"ja-hrkt"}],"dc:creator":"斎藤静樹著","dc:publisher":[{"@value":"東京大学出版会"}],"dcterms:extent":"x, 308p","cinii:size":"22cm","dc:language":"jpn","dc:date":"2025","cinii:ncid":"BD1430916X","prism:edition":"第5版 / 浅見裕子, 荒田映子補訂","cinii:ownerCount":"51","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA00352744#entity","@type":"foaf:Person","foaf:name":[{"@value":"斎藤, 静樹 "},{"@value":"サイトウ, シズキ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA19683634#entity","@type":"foaf:Person","foaf:name":[{"@value":"浅見, 裕子"},{"@value":"アサミ, ユウコ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA17868887#entity","@type":"foaf:Person","foaf:name":[{"@value":"荒田, 映子 "},{"@value":"アラタ, エイコ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001302","@type":"foaf:Organization","foaf:name":"小樽商科大学 附属図書館","rdfs:seeAlso":{"@id":"https://webopac.ih.otaru-uc.ac.jp/opac/opac_openurl?ncid=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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/BD1430916X"}},{"@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=BD1430916X&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002473","@type":"foaf:Organization","foaf:name":"名古屋大学 経済学 図書室","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD1430916X&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002597","@type":"foaf:Organization","foaf:name":"滋賀大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.shiga-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD1430916X"}},{"@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/BD1430916X"}},{"@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]=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA004209","@type":"foaf:Organization","foaf:name":"熊本県立大学 図書館","rdfs:seeAlso":{"@id":"https://wwwlib.pu-kumamoto.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA004242","@type":"foaf:Organization","foaf:name":"札幌学院大学 図書館","rdfs:seeAlso":{"@id":"https://library.sgu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BD1430916X"}},{"@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=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA004606","@type":"foaf:Organization","foaf:name":"流通経済大学 図書館","rdfs:seeAlso":{"@id":"http://lib.rku.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA017142","@type":"foaf:Organization","foaf:name":"東海大学 付属図書館 品川図書館","rdfs:seeAlso":{"@id":"https://opac.time.u-tokai.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA007444","@type":"foaf:Organization","foaf:name":"日本福祉大学 付属図書館","rdfs:seeAlso":{"@id":"http://library.n-fukushi.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA007808","@type":"foaf:Organization","foaf:name":"大阪経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.osaka-ue.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA008083","@type":"foaf:Organization","foaf:name":"摂南大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.setsunan.ac.jp/iwjs0021op2/ctlsrh.do?ncid=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@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=BD1430916X"}},{"@id":"https://ci.nii.ac.jp/library/FA015147","@type":"foaf:Organization","foaf:name":"高松大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA015726","@type":"foaf:Organization","foaf:name":"鹿児島県立短期大学 附属図書館"},{"@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=BD1430916X"}}],"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)","参考文献: p295-299"],"dc:subject":["NDC9:336.9","NDC10:336.9","NDLC:DH512"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%9A%E8%A8%88","dc:title":"会計"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E3%83%87%E3%82%A3%E3%82%B9%E3%82%AF%E3%83%AD%E3%83%BC%E3%82%B8%E3%83%A3%E3%83%BC%28%E7%B5%8C%E5%96%B6%29","dc:title":"ディスクロージャー(経営)"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%81%E6%A5%AD%E4%BC%9A%E8%A8%88","dc:title":"企業会計"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E3%83%87%E3%82%A3%E3%82%B9%E3%82%AF%E3%83%AD%E3%83%BC%E3%82%B8%E3%83%A3%E3%83%BC+%28%E7%B5%8C%E5%96%B6%29","dc:title":"ディスクロージャー (経営)"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784130421584"}]}]}