{"@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/BN10361099.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN10361099#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN10361099.json"},"dc:title":[{"@value":"税務行政と適正手続"},{"@value":"ゼイム ギョウセイ ト テキセイ テツズキ","@language":"ja-hrkt"}],"dc:creator":"金子秀夫著","dc:publisher":[{"@value":"ぎょうせい"}],"dcterms:extent":"309p","cinii:size":"21cm","dc:language":"jpn","dc:date":"1993","cinii:ncid":"BN10361099","cinii:ownerCount":"25","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA03049968#entity","@type":"foaf:Person","foaf:name":[{"@value":"金子, 秀夫 "},{"@value":"カネコ, ヒデオ","@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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/BN10361099"}},{"@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/BN10361099"}},{"@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=BN10361099&initFlg=_RESULT_SET_NOTBIB"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@id":"https://ci.nii.ac.jp/library/FA003283","@type":"foaf:Organization","foaf:name":"山口大学 図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.lib.yamaguchi-u.ac.jp/opac/opac_openurl/?ncid=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@id":"https://ci.nii.ac.jp/library/FA006995","@type":"foaf:Organization","foaf:name":"横浜商科大学 図書館","rdfs:seeAlso":{"@id":"https://opac.shodai.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN10361099"}},{"@id":"https://ci.nii.ac.jp/library/FA007262","@type":"foaf:Organization","foaf:name":"愛知淑徳大学 図書館","rdfs:seeAlso":{"@id":"https://cat.lib.aasa.ac.jp/opac/search?autoDetail=true&searchmode=complex&target=local&s_ncid=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@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=BN10361099"}},{"@id":"https://ci.nii.ac.jp/library/FA009042","@type":"foaf:Organization","foaf:name":"熊本学園大学 図書館","rdfs:seeAlso":{"@id":"https://lib-opac.kumagaku.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN10361099"}},{"@id":"https://ci.nii.ac.jp/library/FA025038","@type":"foaf:Organization","foaf:name":"大原大学院大学 図書室"}],"dcterms:hasFormat":[{"@id":"https://dl.ndl.go.jp/pid/12667672","dc:date":"1993"}],"prism:publicationDate":["1993.12"],"dc:subject":["NDC8:345.1"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A8%8E%E5%8B%99","dc:title":"税務"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E","dc:title":"租税"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E8%A1%8C%E6%94%BF%E6%89%8B%E7%B6%9A","dc:title":"行政手続"}],"dcterms:hasPart":[{"@id":"urn:isbn:4324039410"}]}]}