{"@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/BD20468339.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD20468339#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD20468339.json"},"dc:title":[{"@value":"資産の貸借をめぐる法人税務 : リースの貸手と借手の法人税務のすべて"},{"@value":"シサン ノ タイシャク オ メグル ホウジン ゼイム : リース ノ カシテ ト カリテ ノ ホウジン ゼイム ノ スベテ","@language":"ja-hrkt"}],"dc:creator":"成松洋一著","dc:publisher":[{"@value":"大蔵財務協会"}],"dcterms:extent":"41, 450p","cinii:size":"21cm","dc:language":"jpn","dc:date":"2026","cinii:ncid":"BD20468339","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA02146448#entity","@type":"foaf:Person","foaf:name":[{"@value":"成松, 洋一"},{"@value":"ナリマツ, ヨウイチ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@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=BD20468339"}}],"prism:publicationDate":["2026.8"],"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)"],"dc:subject":["NDC9:336.983","NDC10:336.983"],"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=%E6%B3%95%E4%BA%BA%E7%A8%8E","dc:title":"法人税"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784754734220"}]}]}