{"@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/BN06860211.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN06860211#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN06860211.json"},"dc:title":[{"@value":"社会福祉法人の会計"},{"@value":"シャカイ フクシ ホウジン ノ カイケイ","@language":"ja-hrkt"}],"dc:creator":"守永誠治著","dc:publisher":[{"@value":"税務経理協会"}],"dcterms:extent":"345p","cinii:size":"22cm","dc:language":"jpn","dc:date":"1991","cinii:ncid":"BN06860211","cinii:ownerCount":"41","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA00835511#entity","@type":"foaf:Person","foaf:name":[{"@value":"守永, 誠治"},{"@value":"モリナガ, セイジ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@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/BN06860211"}},{"@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/BN06860211"}},{"@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=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA003090","@type":"foaf:Organization","foaf:name":"奈良女子大学 学術情報センター","rdfs:seeAlso":{"@id":"https://opac.nara-ni.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA012284","@type":"foaf:Organization","foaf:name":"広島大学 図書館 中央図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hiroshima-u.ac.jp/iwjs0027opc/cattab.do?sp_srh_flg=true&tab_num=0&ncid=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA003873","@type":"foaf:Organization","foaf:name":"名古屋市立大学 総合情報センター 山の畑分館","rdfs:seeAlso":{"@id":"https://opac-search.adm.nagoya-cu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA004741","@type":"foaf:Organization","foaf:name":"城西大学 水田記念図書館","rdfs:seeAlso":{"@id":"http://libopac.josai.ac.jp/opac/opac_openurl/?ncid=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA021966","@type":"foaf:Organization","foaf:name":"国士舘大学 鶴川図書館・情報メディアセンター","rdfs:seeAlso":{"@id":"https://opac.kokushikan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN06860211"}},{"@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/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=BN06860211"}},{"@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=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA007342","@type":"foaf:Organization","foaf:name":"中部大学 附属三浦記念図書館","rdfs:seeAlso":{"@id":"https://elib.bliss.chubu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA007400","@type":"foaf:Organization","foaf:name":"名古屋商科大学 中央情報センター"},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@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=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA009144","@type":"foaf:Organization","foaf:name":"沖縄大学 図書館","rdfs:seeAlso":{"@id":"https://opac.okinawa-u.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA012772","@type":"foaf:Organization","foaf:name":"金沢学院大学 図書館","rdfs:seeAlso":{"@id":"https://kgulib.opac.jp/opac/ncid_search?ncid=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA012739","@type":"foaf:Organization","foaf:name":"作新学院大学 図書館","rdfs:seeAlso":{"@id":"http://sakulib.sakushin-u.ac.jp/mylimedio/search/search.do?mode=comp&lang=ja&ncid=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA014905","@type":"foaf:Organization","foaf:name":"静岡産業大学 図書館","rdfs:seeAlso":{"@id":"https://lib-search.ssu.ac.jp/opac/search?autoDetail=true&searchmode=complex&target=local&s_ncid=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA015136","@type":"foaf:Organization","foaf:name":"札幌国際大学 図書館","rdfs:seeAlso":{"@id":"https://library-opac.siu.ac.jp/iwjs0020opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA015668","@type":"foaf:Organization","foaf:name":"福山平成大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA017324","@type":"foaf:Organization","foaf:name":"関西国際大学 メディアライブラリー","rdfs:seeAlso":{"@id":"http://klbrsv.kuins.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA018087","@type":"foaf:Organization","foaf:name":"大分県立看護科学大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.oita-nhs.ac.jp/servlet/library?func=function.opacsch.toshozashidsp&view=view.opacsch.itemsch&funcno=1&search8=BN06860211"}},{"@id":"https://ci.nii.ac.jp/library/FA018972","@type":"foaf:Organization","foaf:name":"秋田看護福祉大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA019749","@type":"foaf:Organization","foaf:name":"公立大学法人 新見公立大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA022200","@type":"foaf:Organization","foaf:name":"文京学院大学 本郷図書館"},{"@id":"https://ci.nii.ac.jp/library/FA023597","@type":"foaf:Organization","foaf:name":"群馬医療福祉大学 図書館"},{"@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=BN06860211"}}],"dcterms:hasFormat":[{"@id":"https://dl.ndl.go.jp/pid/13305636","dc:date":"1991"}],"prism:publicationDate":["1991.10"],"dc:subject":["NDC8:369"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A4%BE%E4%BC%9A%E7%A6%8F%E7%A5%89","dc:title":"社会福祉"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%9A%E8%A8%88","dc:title":"会計"}],"dcterms:hasPart":[{"@id":"urn:isbn:4419013753"}]}]}