{"@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/BN05173293.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN05173293#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN05173293.json"},"dc:title":[{"@value":"消費税の研究 : 検証と展望"},{"@value":"ショウヒゼイ ノ ケンキュウ : ケンショウ ト テンボウ","@language":"ja-hrkt"}],"dc:creator":"静岡大学税制研究チーム著","dc:publisher":[{"@value":"青木書店"}],"dcterms:extent":"ix, 297p","cinii:size":"22cm","dc:language":"jpn","dc:date":"1990","cinii:ncid":"BN05173293","cinii:ownerCount":"89","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA04668444#entity","@type":"foaf:Person","foaf:name":[{"@value":"静岡大学税制研究チーム"},{"@value":"シズオカ ダイガク ゼイセイ ケンキュウ チーム","@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA001299","@type":"foaf:Organization","foaf:name":"室蘭工業大学 附属図書館","rdfs:seeAlso":{"@id":"https://mcatalog.lib.muroran-it.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN05173293"}},{"@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/BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA001368","@type":"foaf:Organization","foaf:name":"岩手大学 図書館","rdfs:seeAlso":{"@id":"http://zosho.lib.iwate-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN05173293"}},{"@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":"https://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA001608","@type":"foaf:Organization","foaf:name":"茨城大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ibaraki.ac.jp/opc/recordID/catalog.bib/BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA001652","@type":"foaf:Organization","foaf:name":"筑波大学 附属図書館 中央図書館","rdfs:seeAlso":{"@id":"https://www.tulips.tsukuba.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA001685","@type":"foaf:Organization","foaf:name":"宇都宮大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.utsunomiya-u.ac.jp/opac/search?s_ncid=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002054","@type":"foaf:Organization","foaf:name":"一橋大学 経済研究所 附属社会科学統計情報研究センター","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002087","@type":"foaf:Organization","foaf:name":"新潟大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.niigata-u.ac.jp/opc/recordID/catalog.bib/BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002123","@type":"foaf:Organization","foaf:name":"富山大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.u-toyama.ac.jp/opc/recordID/catalog.bib/BN05173293"}},{"@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/BN05173293"}},{"@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/BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002349","@type":"foaf:Organization","foaf:name":"岐阜大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.gifu-u.ac.jp/opc/recordID/catalog.bib/BN05173293"}},{"@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%3ABN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002531","@type":"foaf:Organization","foaf:name":"愛知教育大学 附属図書館","rdfs:seeAlso":{"@id":"https://mylibrary.aichi-edu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002564","@type":"foaf:Organization","foaf:name":"三重大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.mie-u.ac.jp/opc/recordID/catalog.bib/BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002622","@type":"foaf:Organization","foaf:name":"京都大学 吉田南総合図書館","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA002848","@type":"foaf:Organization","foaf:name":"大阪大学 附属図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.library.osaka-u.ac.jp/opac/opac_openurl/?ncid=BN05173293"}},{"@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/BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA003148","@type":"foaf:Organization","foaf:name":"島根大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.shimane-u.ac.jp/opac/opac_link/ncid/BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA003319","@type":"foaf:Organization","foaf:name":"徳島大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.tokushima-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA003410","@type":"foaf:Organization","foaf:name":"高知大学 学術情報基盤図書館 中央館","rdfs:seeAlso":{"@id":"https://opac.kochi-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA003545","@type":"foaf:Organization","foaf:name":"熊本大学 附属図書館","rdfs:seeAlso":{"@id":"https://opserv.lib.kumamoto-u.ac.jp/opc/xc/search?keys=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA003578","@type":"foaf:Organization","foaf:name":"大分大学 学術情報拠点(図書館)","rdfs:seeAlso":{"@id":"http://opac2.lib.oita-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN05173293"}},{"@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]=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA003986","@type":"foaf:Organization","foaf:name":"大阪公立大学 中百舌鳥図書館","rdfs:seeAlso":{"@id":"https://opac.ao.omu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA004195","@type":"foaf:Organization","foaf:name":"長崎県立大学 佐世保校 附属図書館","rdfs:seeAlso":{"@id":"http://carin-opac.sun.ac.jp/intrasite/CARINOPACLINK.HTM?OIN=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA004231","@type":"foaf:Organization","foaf:name":"札幌大学 図書館","rdfs:seeAlso":{"@id":"http://lsvopac.sapporo-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA004355","@type":"foaf:Organization","foaf:name":"酪農学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://library-2.rakuno.ac.jp/iwjs0009opc/cattab.do?sp_srh_flg=true&ncid=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA005642","@type":"foaf:Organization","foaf:name":"拓殖大学 八王子図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA005766","@type":"foaf:Organization","foaf:name":"帝京大学 図書館","rdfs:seeAlso":{"@id":"https://opac.teikyo-u.ac.jp/iwjs0016opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA006190","@type":"foaf:Organization","foaf:name":"東洋大学 附属図書館 赤羽台図書館","rdfs:seeAlso":{"@id":"https://triton.lib.toyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA006474","@type":"foaf:Organization","foaf:name":"日本社会事業大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.jcsw.ac.jp/"}},{"@id":"https://ci.nii.ac.jp/library/FA006612","@type":"foaf:Organization","foaf:name":"星薬科大学 図書館","rdfs:seeAlso":{"@id":"https://opac.hoshi.ac.jp/opac/opac_search/?lang=0"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA006747","@type":"foaf:Organization","foaf:name":"明星大学 日野校舎図書館","rdfs:seeAlso":{"@id":"http://opac.hlib.meisei-u.ac.jp/CARIN/CARINOPACLINK.HTM?OAL=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA006769","@type":"foaf:Organization","foaf:name":"立正大学図書館 品川図書館","rdfs:seeAlso":{"@id":"https://opac.ris.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA006791","@type":"foaf:Organization","foaf:name":"和光大学 附属梅根記念図書・情報館","rdfs:seeAlso":{"@id":"https://libweb.wako.ac.jp/opac/opac_openurl?ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA007014","@type":"foaf:Organization","foaf:name":"新潟薬科大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA007182","@type":"foaf:Organization","foaf:name":"愛知大学 豊橋図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA007819","@type":"foaf:Organization","foaf:name":"大阪経済法科大学 図書館","rdfs:seeAlso":{"@id":"https://babelkeihoopac.azurewebsites.net/Main/OpenSearch?ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA007896","@type":"foaf:Organization","foaf:name":"大阪商業大学 図書館","rdfs:seeAlso":{"@id":"http://www.lib.daishodai.ac.jp/opac/opac_openurl/?ncid=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA008174","@type":"foaf:Organization","foaf:name":"桃山学院大学 附属図書館","rdfs:seeAlso":{"@id":"http://indus.andrew.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA008276","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 有瀬館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA008447","@type":"foaf:Organization","foaf:name":"帝塚山大学 図書館 本館 (東生駒キャンパス図書館)","rdfs:seeAlso":{"@id":"https://lib.tezukayama-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA008913","@type":"foaf:Organization","foaf:name":"福岡大学 図書館","rdfs:seeAlso":{"@id":"https://fuopac.lib.fukuoka-u.ac.jp/opac/opac_openurl/?ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA009111","@type":"foaf:Organization","foaf:name":"鹿児島国際大学 附属図書館","rdfs:seeAlso":{"@id":"http://lbweb.iuk.ac.jp/opc/recordID/catalog.bib/BN05173293"}},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA015180","@type":"foaf:Organization","foaf:name":"神戸市立中央図書館"},{"@id":"https://ci.nii.ac.jp/library/FA012987","@type":"foaf:Organization","foaf:name":"シェフィールド大学 日本研究センター"},{"@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=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA023010","@type":"foaf:Organization","foaf:name":"名寄市立大学 図書館","rdfs:seeAlso":{"@id":"http://mopac.nayoro.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN05173293"}},{"@id":"https://ci.nii.ac.jp/library/FA027408","@type":"foaf:Organization","foaf:name":"公立大学法人 福知山公立大学 メディアセンター","rdfs:seeAlso":{"@id":"https://fukuchiyama.opac.jp/opac/ncid_search?ncid=BN05173293"}}],"dcterms:hasFormat":[{"@id":"https://dl.ndl.go.jp/pid/13090419","dc:date":"1990"}],"prism:publicationDate":["1990.9"],"cinii:note":["参考文献:p291-297"],"dc:subject":["NDC8:345.1","NDC8:345.7","NDC9:345.71"],"foaf:topic":[{"@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"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E6%B6%88%E8%B2%BB%E7%A8%8E","dc:title":"消費税"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E6%B6%88%E8%B2%BB%E7%A8%8E","dc:title":"消費税"}],"dcterms:hasPart":[{"@id":"urn:isbn:4250890422"}]}]}