{"created":"2025-03-03T08:38:23.220261+00:00","id":2035691,"links":{},"metadata":{"_buckets":{"deposit":"875999d2-072b-4ead-b6cd-d95158fdc242"},"_deposit":{"created_by":41,"id":"2035691","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2035691"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02035691","sets":["1727147343679:1730444742891:1730444754122"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"社会保障に係る租税法・財政法（四）","subitem_title_language":"ja"},{"subitem_title":"Sozialpolitik in Hinblick anf Steuer-und Finanzrecht in Japan (4)","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"手塚, 貴大","creatorNameLang":"ja"},{"creatorName":"Tezuka, Takahiro","creatorNameLang":"en"}],"familyNames":[{"familyName":"手塚","familyNameLang":"ja"},{"familyName":"Tezuka","familyNameLang":"en"}],"givenNames":[{"givenName":"貴大","givenNameLang":"ja"},{"givenName":"Takahiro","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"許可なく複製・転載することを禁じる"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"This article discusses about recent tendencies of social security law according with tax law and finance law in Japan. Especially, it focuses on a reform of social security law to maintain the system from aspect of its revenues.","subitem_description_language":"en"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学法学会"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/49232","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"0386-5010","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AN0021395X","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"25"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"66","bibliographicPageStart":"25","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"廣島法學"},{"bibliographic_title":"The Hiroshima Law Journal"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"HLJ_43-3_25.pdf","filesize":[{"value":"1.4 MB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2035691/files/HLJ_43-3_25.pdf"},"version_id":"2b969392-0b7f-4a8f-9b62-8eb2355ef1f2"}]},"item_1617620223087":{"attribute_name":"Heading","attribute_value_mlt":[{"subitem_heading_banner_headline":"論説","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"Articles","subitem_heading_language":"en"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"49232"},"item_title":"社会保障に係る租税法・財政法（四）","item_type_id":"40003","owner":"41","path":["1730444754122"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2035691","relation_version_is_last":true,"title":["社会保障に係る租税法・財政法（四）"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-03T08:38:43.753135+00:00"}