{"@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/BN05125483.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN05125483#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN05125483.json"},"dc:title":[{"@value":"企業課税 : 不公平税制改革への提言"},{"@value":"キギョウ カゼイ : フコウヘイ ゼイセイ カイカク エノ テイゲン","@language":"ja-hrkt"}],"dc:creator":"国民税制調査会編","dc:publisher":[{"@value":"学陽書房"}],"dcterms:extent":"220p","cinii:size":"19cm","dc:language":"jpn","dc:date":"1977","cinii:ncid":"BN05125483","cinii:ownerCount":"41","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA04671970#entity","@type":"foaf:Person","foaf:name":[{"@value":"国民税制調査会"},{"@value":"コクミン ゼイセイ チョウサカイ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001346","@type":"foaf:Organization","foaf:name":"弘前大学 附属図書館","rdfs:seeAlso":{"@id":"http://opc.ul.hirosaki-u.ac.jp/opc/recordID/catalog.bib/BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA001379","@type":"foaf:Organization","foaf:name":"東北大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA001594","@type":"foaf:Organization","foaf:name":"福島大学 附属図書館","rdfs:seeAlso":{"@id":"http://www.lib.fukushima-u.ac.jp/opac/opac_openurl?ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA001754","@type":"foaf:Organization","foaf:name":"千葉大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.ll.chiba-u.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@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=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@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/BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA002280","@type":"foaf:Organization","foaf:name":"信州大学 附属図書館 中央図書館","rdfs:seeAlso":{"@id":"https://www-lib.shinshu-u.ac.jp/opc/recordID/catalog.bib/BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA002280","@type":"foaf:Organization","foaf:name":"信州大学 附属図書館 中央図書館","rdfs:seeAlso":{"@id":"https://www-lib.shinshu-u.ac.jp/opc/recordID/catalog.bib/BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA002371","@type":"foaf:Organization","foaf:name":"静岡大学 附属図書館","rdfs:seeAlso":{"@id":"https://uni.lib.shizuoka.ac.jp/sul/resolver/svc_dat=suopac/rfr_id=https%3A%2F%2Fnii.ac.jp/?pid=ncid%3ABN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA002655","@type":"foaf:Organization","foaf:name":"京都大学 法学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA002666","@type":"foaf:Organization","foaf:name":"京都大学 経済学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@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/BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA003374","@type":"foaf:Organization","foaf:name":"愛媛大学 図書館","rdfs:seeAlso":{"@id":"https://opac1.lib.ehime-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA003454","@type":"foaf:Organization","foaf:name":"九州大学 中央図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kyushu-u.ac.jp/opac_openurl/?ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA003523","@type":"foaf:Organization","foaf:name":"長崎大学 附属図書館 経済学部分館","rdfs:seeAlso":{"@id":"https://opac.lb.nagasaki-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN05125483"}},{"@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=BN05125483"}},{"@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=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA004049","@type":"foaf:Organization","foaf:name":"神戸市外国語大学 図書館","rdfs:seeAlso":{"@id":"https://library.kobe-cufs.ac.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA004060","@type":"foaf:Organization","foaf:name":"兵庫県立大学 神戸商科学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN05125483"}},{"@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=BN05125483"}},{"@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=BN05125483"}},{"@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=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA005289","@type":"foaf:Organization","foaf:name":"駒澤大学 図書館","rdfs:seeAlso":{"@id":"http://wwwopac.komazawa-u.ac.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@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=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA006248","@type":"foaf:Organization","foaf:name":"日本大学 法学部図書館","rdfs:seeAlso":{"@id":"https://lawlib.nihon-u.ac.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@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=BN05125483"}},{"@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=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA007750","@type":"foaf:Organization","foaf:name":"龍谷大学 深草図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA007965","@type":"foaf:Organization","foaf:name":"関西大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.kansai-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA008152","@type":"foaf:Organization","foaf:name":"阪南大学 図書館","rdfs:seeAlso":{"@id":"http://opac-lime.hannan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN05125483"}},{"@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=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA008618","@type":"foaf:Organization","foaf:name":"広島修道大学 図書館","rdfs:seeAlso":{"@id":"https://library.shudo-u.ac.jp/opac/search?autoDetail=true&s_ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA008695","@type":"foaf:Organization","foaf:name":"周南公立大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA009155","@type":"foaf:Organization","foaf:name":"沖縄国際大学 図書館","rdfs:seeAlso":{"@id":"https://opac.okiu.ac.jp/opac/opac_openurl/?ncid=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA012207","@type":"foaf:Organization","foaf:name":"国際日本文化研究センター","rdfs:seeAlso":{"@id":"https://toshonin.nichibun.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN05125483"}},{"@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=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA016503","@type":"foaf:Organization","foaf:name":"平成国際大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA016707","@type":"foaf:Organization","foaf:name":"沖縄女子短期大学 図書館","rdfs:seeAlso":{"@id":"https://owjc.opac.jp/opac/ncid_search?ncid=BN05125483"}},{"@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=BN05125483"}},{"@id":"https://ci.nii.ac.jp/library/FA019931","@type":"foaf:Organization","foaf:name":"北海道武蔵女子大学・北海道武蔵女子短期大学 附属図書館","rdfs:seeAlso":{"@id":"https://musashi.opac.jp/opac/ncid_search?ncid=BN05125483"}}],"prism:publicationDate":["1977.5"],"cinii:note":["執筆者:鶴田俊正[ほか]"],"dc:subject":["NDC6:345.3","NDC8:345.3","NDLC:DG127"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%81%E6%A5%AD%E8%AA%B2%E7%A8%8E","dc:title":"企業課税"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E5%88%B6%E5%BA%A6","dc:title":"租税制度"}]}]}