{"@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/BN01123908.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN01123908#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN01123908.json"},"dc:title":[{"@value":"課税要件事実の認定"},{"@value":"カゼイ ヨウケン ジジツ ノ ニンテイ","@language":"ja-hrkt"}],"dc:creator":"広瀬正著","dc:publisher":[{"@value":"新日本法規出版"}],"dcterms:extent":"10, 320, 10p","cinii:size":"22cm","dc:language":"jpn","dc:date":"1981","cinii:ncid":"BN01123908","cinii:ownerCount":"16","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA00600347#entity","@type":"foaf:Person","foaf:name":[{"@value":"広瀬, 正 "},{"@value":"ヒロセ, タダシ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001007","@type":"foaf:Organization","foaf:name":"北海道大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hokudai.ac.jp/opac/opac_openurl/?ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA001743","@type":"foaf:Organization","foaf:name":"埼玉大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.saitama-u.ac.jp/Main/OpenSearch?ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA002462","@type":"foaf:Organization","foaf:name":"名古屋大学 法学 図書室","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN01123908&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/BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA003170","@type":"foaf:Organization","foaf:name":"岡山大学 図書館","rdfs:seeAlso":{"@id":"http://webcat.lib.okayama-u.ac.jp/mylimedio/search/search.do?ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA005551","@type":"foaf:Organization","foaf:name":"専修大学 図書館 神田分館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA005540","@type":"foaf:Organization","foaf:name":"専修大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA007218","@type":"foaf:Organization","foaf:name":"愛知学院大学 図書館 情報センター","rdfs:seeAlso":{"@id":"http://www.lib.aichi-gakuin.ac.jp/CARIN/CARINOPACLINK.HTM?OAL=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA007954","@type":"foaf:Organization","foaf:name":"追手門学院大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib-opac.otemon.ac.jp/opac/opac_openurl/?ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA023542","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 ポートアイランドキャンパス館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA010959","@type":"foaf:Organization","foaf:name":"奈良県立図書情報館","rdfs:seeAlso":{"@id":"http://opacsvr01.library.pref.nara.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA012681","@type":"foaf:Organization","foaf:name":"高岡法科大学 図書館","rdfs:seeAlso":{"@id":"http://www2.takaoka.ac.jp/mylimedio/search/search.do?ncid=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA016128","@type":"foaf:Organization","foaf:name":"津市立三重短期大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac2.library.tsu-cc.ac.jp/webopac/ctlsrh.do?ncid=BN01123908"}},{"@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=BN01123908"}},{"@id":"https://ci.nii.ac.jp/library/FA024126","@type":"foaf:Organization","foaf:name":"公益財団法人租税資料館"}],"dcterms:hasFormat":[{"@id":"https://dl.ndl.go.jp/pid/11944969","dc:date":"1981"}],"prism:publicationDate":["1981.6"],"dc:subject":["NDC8:345.1","NDLC:AZ-366"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E6%B3%95","dc:title":"租税法"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E4%BA%89%E8%A8%9F","dc:title":"租税争訟"}],"dcterms:hasPart":[{"@id":"urn:isbn:4788256118"}]}]}