{"created":"2025-06-30T06:35:29.598144+00:00","id":2000262,"links":{},"metadata":{"_buckets":{"deposit":"31021102-ae00-4cfd-af9c-58fb380c12e7"},"_deposit":{"created_by":25,"id":"2000262","owner":"25","owners":[25],"pid":{"revision_id":0,"type":"depid","value":"2000262"},"status":"published"},"_oai":{"id":"oai:wako.repo.nii.ac.jp:02000262","sets":["66:1751259441949"]},"author_link":[],"control_number":"2000262","item_27_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"57","bibliographic_titles":[{"bibliographic_title":"和光経済","bibliographic_titleLang":"ja"},{"bibliographic_title":"Wako keizai : the bulletin of the Faculty of Economics and Business, Wako University","bibliographic_titleLang":"en"}]}]},"item_27_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_27_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In Japan, medical corporations are defined as non-profit corporations. Under the Medical Care Act, two criteria distinguish medical corporations from for-profit corporations:（1）the prohibition of the distribution of surplus, and （2）the prohibition of the distribution of surplus plus the denial of the right to claim equity interests of the members. However, the Report on General Purpose Financial Reporting for Non-profit Corporations issued by the Japanese Institute of Certified Public Accountants（JICPA） in 2019 states that the non-profit status of a non-profit corporation should be judged based on the public or common benefit nature of the business operated by the corporation. The decision as to whether a JICPA report includes medical corporation accounting depends on whether the requirement for public benefit is satisfied by the establishment and operation of medical institutions by a medical corporation.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_27_full_name_3":{"attribute_name":"著者（英）","attribute_value_mlt":[{"names":[{"name":"EBIHARA,Satoshi","nameLang":"en"}]}]},"item_27_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"和光大学社会経済研究所","subitem_publisher_language":"ja"}]},"item_27_source_id_11":{"attribute_name":"item_27_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN00258120","subitem_source_identifier_type":"NCID"}]},"item_27_source_id_9":{"attribute_name":"item_27_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"02865866","subitem_source_identifier_type":"ISSN"}]},"item_27_version_type_20":{"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"海老原,諭","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-06-30"}],"filename":"wk5702-03.pdf","filesize":[{"value":"858 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://wako.repo.nii.ac.jp/record/2000262/files/wk5702-03.pdf"},"version_id":"90ffe95f-6f9f-4a8b-8d90-c34d5f632f2c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"医療法人会計","subitem_subject_scheme":"Other"},{"subitem_subject":"公益性","subitem_subject_scheme":"Other"},{"subitem_subject":"非営利性","subitem_subject_scheme":"Other"},{"subitem_subject":"一般目的財務報告","subitem_subject_scheme":"Other"},{"subitem_subject":"公益法人制度改革","subitem_subject_scheme":"Other"}]},"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":"医療法人の一般目的財務報告と非営利法人の一般目的財務報告の関係に関する一考察 : 日本公認会計士協会「非営利組織における財務報告の検討」との比較を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"医療法人の一般目的財務報告と非営利法人の一般目的財務報告の関係に関する一考察 : 日本公認会計士協会「非営利組織における財務報告の検討」との比較を中心として","subitem_title_language":"ja"},{"subitem_title":"A Study on the Relationship between General Purpose Financial Reporting","subitem_title_language":"en"}]},"item_type_id":"27","owner":"25","path":["1751259441949"],"pubdate":{"attribute_name":"公開日","attribute_value":"2025-06-30"},"publish_date":"2025-06-30","publish_status":"0","recid":"2000262","relation_version_is_last":true,"title":["医療法人の一般目的財務報告と非営利法人の一般目的財務報告の関係に関する一考察 : 日本公認会計士協会「非営利組織における財務報告の検討」との比較を中心として"],"weko_creator_id":"25","weko_shared_id":-1},"updated":"2025-06-30T08:33:09.983476+00:00"}