{"created":"2023-05-15T11:30:53.781043+00:00","id":11,"links":{},"metadata":{"_buckets":{"deposit":"d4797393-66fb-41bd-8291-353914edfddf"},"_deposit":{"created_by":4,"id":"11","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"11"},"status":"published"},"_oai":{"id":"oai:cygnus.repo.nii.ac.jp:00000011","sets":["1:6"]},"author_link":["7","21"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-07-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"77","bibliographicPageEnd":"41","bibliographicPageStart":"31","bibliographic_titles":[{"bibliographic_title":"鳥取看護大学・鳥取短期大学研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"MEMOIRS OF TOTTORI COLLEGE OF NURSING AND TOTTORI COLLEGE","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"建設業の許可を受ける場合,貸借対照表の提出が必要となるが,その貸借対照表は企業の「財産」の状況が分かるように記載するよう要求されている.会社法上も貸借対照表は企業の財産の状況を示すものとしているが,会計学や会計実務においては財政状態を表すものと考えられている.そこで,この表現の違いは貸借対照表の実質的な内容と関係しているのかを概観しながら,許可要件としての貸借対照表の役割を考察する.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24793/00000005","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"鳥取看護大学・鳥取短期大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"40021654392","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12747009","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2189-8332","subitem_source_identifier_type":"PISSN"}]},"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_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山中, 三郎","creatorNameLang":"ja"},{"creatorName":"ヤマナカ, サブロウ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"YAMANAKA, Saburo","familyNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"7","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"岩井, 和由","creatorNameLang":"ja"},{"creatorName":"イワイ, カズヨシ","creatorNameLang":"ja-Kana"}],"familyNames":[{"familyName":"IWAI, Kazuyoshi","familyNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"21","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":"2019-02-06"}],"displaytype":"detail","filename":"Bulletin77_04.pdf","filesize":[{"value":"832.0 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"建設業許可と貸借対照表に関する一考察.pdf","url":"https://cygnus.repo.nii.ac.jp/record/11/files/Bulletin77_04.pdf"},"version_id":"83b51f5a-bfa2-4765-a332-319fa9d57ebc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"建設業の許可要件","subitem_subject_scheme":"Other"},{"subitem_subject":"会社法","subitem_subject_scheme":"Other"},{"subitem_subject":"会計原則","subitem_subject_scheme":"Other"},{"subitem_subject":"財産状態","subitem_subject_scheme":"Other"},{"subitem_subject":"財政状態","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":"建設業許可と貸借対照表に関する一考察 : ―許可要件の明確性の観点から―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"建設業許可と貸借対照表に関する一考察 : ―許可要件の明確性の観点から―","subitem_title_language":"ja"},{"subitem_title":"A Study on the Construction License and Balance Sheet","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["6"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-02-01"},"publish_date":"2019-02-01","publish_status":"0","recid":"11","relation_version_is_last":true,"title":["建設業許可と貸借対照表に関する一考察 : ―許可要件の明確性の観点から―"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-08-17T05:53:39.981833+00:00"}