{"created":"2025-05-22T06:39:48.032721+00:00","id":2000451,"links":{},"metadata":{"_buckets":{"deposit":"99871318-d12e-4921-8e81-c29f2ffe8956"},"_deposit":{"created_by":14,"id":"2000451","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"2000451"},"status":"published"},"_oai":{"id":"oai:dokkyo.repo.nii.ac.jp:02000451","sets":["13:63:1747809568492"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-04","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"119","bibliographicPageEnd":"45","bibliographicPageStart":"33","bibliographic_titles":[{"bibliographic_title":"獨協経済","bibliographic_titleLang":"ja"},{"bibliographic_title":"Dokkyo University Studies of Economics","bibliographic_titleLang":"en"}]}]},"item_10002_heading_23":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"論文","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"Articles","subitem_heading_language":"en"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"獨協大学経済学部","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"item_10002_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN10392436","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"item_10002_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"0918-9491","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山﨑, 尚","creatorNameLang":"ja","creatorNameType":"Personal"},{"creatorName":"Yamazaki, Takashi","creatorNameLang":"en","creatorNameType":"Personal"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-05-29"}],"displaytype":"detail","filename":"P-095-D83k2-119-5.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://dokkyo.repo.nii.ac.jp/record/2000451/files/P-095-D83k2-119-5.pdf"},"version_id":"127509bd-0976-441d-ba35-fc1bfdf26a0c"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"財務会計におけるリース契約の履行に関する再考","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務会計におけるリース契約の履行に関する再考","subitem_title_language":"ja"},{"subitem_title":"Rethinking of the execution of lease contract in terms of financial accounting","subitem_title_language":"en"}]},"item_type_id":"40001","owner":"14","path":["1747809568492"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-05-29"},"publish_date":"2025-05-29","publish_status":"0","recid":"2000451","relation_version_is_last":true,"title":["財務会計におけるリース契約の履行に関する再考"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2025-06-27T00:38:50.406991+00:00"}