{"created":"2023-07-25T09:59:34.058395+00:00","id":2718,"links":{},"metadata":{"_buckets":{"deposit":"c7b0ce34-28df-41d7-88f7-8ea699a9639c"},"_deposit":{"created_by":4,"id":"2718","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"2718"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00002718","sets":["2:210"]},"author_link":["6385","6384"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-09-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"38","bibliographicPageStart":"23","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"日本福祉大学経済論集"},{"bibliographic_title":"The Journal of Economic Studies","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":" Recently, Financing of the hospital in Japan becomes diversified, Japanese hospitals become increasingly likely to finance from the international financial market. This article aims at considering a legal relations between the nature of cross-boader Repurchase transaction from a perspective of the Tax Law and Transfer collateral by Type products.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本福祉大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10367370","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-6011","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"橋口, 徹"},{"creatorName":"ハシグチ, トオル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"6384","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"HASHIGUCHI, Toru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6385","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-10-03"}],"displaytype":"detail","filename":"keizai53-03hashiguchi.pdf","filesize":[{"value":"11.0 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai53-03hashiguchi.pdf","url":"https://nfu.repo.nii.ac.jp/record/2718/files/keizai53-03hashiguchi.pdf"},"version_id":"28752946-d36b-4d70-ba5e-a9a0b5754ee8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"租税法, 資金調達, ファイナンス課税, レポ取引, 種類物, 譲渡担保","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"国境を超えるレポ取引の租税法上の性質と種類物による譲渡担保－病院の資金調達の多様化を見据えて－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国境を超えるレポ取引の租税法上の性質と種類物による譲渡担保－病院の資金調達の多様化を見据えて－"},{"subitem_title":"The Nature of Cross-boader Repurchase Transaction from a Perspective\\nof the Tax Law and Transfer Collateral by Type Products\\n－Looking Ahead Diversification of Financing of the Hospital－","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["210"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-10-03"},"publish_date":"2016-10-03","publish_status":"0","recid":"2718","relation_version_is_last":true,"title":["国境を超えるレポ取引の租税法上の性質と種類物による譲渡担保－病院の資金調達の多様化を見据えて－"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:27:19.903137+00:00"}