{"_buckets": {"deposit": "985b28dd-5017-49b4-98a5-87675cae49e6"}, "_deposit": {"id": "18882", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "18882"}, "status": "published"}, "_oai": {"id": "oai:soar-ir.repo.nii.ac.jp:00018882"}, "item_10_alternative_title_1": {"attribute_name": "\u305d\u306e\u4ed6\uff08\u5225\u8a00\u8a9e\u7b49\uff09\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "Deduction of Higher Educational Expenses in U.S. Federal Income Tax"}]}, "item_10_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2017-03-30", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "199", "bibliographicPageStart": "153", "bibliographicVolumeNumber": "1", "bibliographic_titles": [{"bibliographic_title": "\u4fe1\u5dde\u5927\u5b66\u7d4c\u6cd5\u8ad6\u96c6"}]}]}, "item_10_description_30": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7\uff08\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u7a2e\u985e\uff09", "attribute_value_mlt": [{"subitem_description": "Article", "subitem_description_type": "Other"}]}, "item_10_description_5": {"attribute_name": "\u5f15\u7528", "attribute_value_mlt": [{"subitem_description": "\u4fe1\u5dde\u5927\u5b66\u7d4c\u6cd5\u8ad6\u96c6 1: 153-199(2017)", "subitem_description_type": "Other"}]}, "item_10_link_3": {"attribute_name": "\u4fe1\u5dde\u5927\u5b66\u7814\u7a76\u8005\u7dcf\u89a7\u3078\u306e\u30ea\u30f3\u30af", "attribute_value_mlt": [{"subitem_link_text": "\u6a4b\u672c, \u5f69", "subitem_link_url": "http://soar-rd.shinshu-u.ac.jp/profile/ja.HeAUOmkV.html"}]}, "item_10_publisher_4": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u4fe1\u5dde\u5927\u5b66\u7d4c\u6cd5\u5b66\u90e8"}]}, "item_10_select_64": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_10_source_id_35": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "2432-5376", "subitem_source_identifier_type": "ISSN"}]}, "item_10_source_id_39": {"attribute_name": "NII ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "2432-5376", "subitem_source_identifier_type": "ISSN"}]}, "item_10_source_id_40": {"attribute_name": "\u66f8\u8a8c\u30ec\u30b3\u30fc\u30c9ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA12777848", "subitem_source_identifier_type": "NCID"}]}, "item_10_text_66": {"attribute_name": "sortkey", "attribute_value_mlt": [{"subitem_text_value": "06"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u6a4b\u672c, \u5f69"}], "nameIdentifiers": [{"nameIdentifier": "103534", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2017-04-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "economics_law01-06.pdf", "filesize": [{"value": "1.5 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1500000.0, "url": {"label": "economics_law01-06.pdf", "url": "https://soar-ir.repo.nii.ac.jp/record/18882/files/economics_law01-06.pdf"}, "version_id": "e631817a-2668-4f1e-acab-1d6e0d29c45a"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u7c73\u56fd\u306b\u304a\u3051\u308b\u9ad8\u7b49\u6559\u80b2\u652f\u51fa\u306e\u8cbb\u7528\u63a7\u9664", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u7c73\u56fd\u306b\u304a\u3051\u308b\u9ad8\u7b49\u6559\u80b2\u652f\u51fa\u306e\u8cbb\u7528\u63a7\u9664"}]}, "item_type_id": "10", "owner": "1", "path": ["310/312/1810/1811"], "permalink_uri": "http://hdl.handle.net/10091/00019644", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2017-04-19"}, "publish_date": "2017-04-19", "publish_status": "0", "recid": "18882", "relation": {}, "relation_version_is_last": true, "title": ["\u7c73\u56fd\u306b\u304a\u3051\u308b\u9ad8\u7b49\u6559\u80b2\u652f\u51fa\u306e\u8cbb\u7528\u63a7\u9664"], "weko_shared_id": 3}