{"_buckets": {"deposit": "5a4811ee-bb39-4b89-ba5b-3cd7900fbe6b"}, "_deposit": {"created_by": 3, "id": "4743", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "4743"}, "status": "published"}, "_oai": {"id": "oai:wako.repo.nii.ac.jp:00004743", "sets": ["199"]}, "author_link": ["5606"], "item_27_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2019-12", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "10", "bibliographicPageStart": "1", "bibliographicVolumeNumber": "52", "bibliographic_titles": [{"bibliographic_title": "和光経済"}, {"bibliographic_title": "Wako Keizai", "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": "The aim of this study is to propose a capital consolidation process to prepare consolidated financial statements for Japanese medical corporations. In Japan, some kinds of medical corporation are allowed by the Medical Law. Some medical corporations are founded as a foundation, but other medical corporations are founded as an incorporated association. And some medical corporations allow their stakeholders to own interest to corporations’net assets, but other medical corporations do not allow that. The appropriate capital consolidation process depends on a legal form of that medical corporation and whether that corporation allows their stakeholders to own interest or not. In this situation, it is not suitable to adopt same process that are adopted to prepare consolidated financial statements for business corporations.", "subitem_description_type": "Abstract"}]}, "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"}]}, "item_27_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN00258120", "subitem_source_identifier_type": "NCID"}]}, "item_27_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "02865866", "subitem_source_identifier_type": "ISSN"}]}, "item_27_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": "海老原, 諭"}], "nameIdentifiers": [{"nameIdentifier": "5606", "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": "2020-01-23"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "wk5201-13.pdf", "filesize": [{"value": "910.3 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 910300.0, "url": {"label": "wk5201-13.pdf", "url": "https://wako.repo.nii.ac.jp/record/4743/files/wk5201-13.pdf"}, "version_id": "50e49d14-51b2-4f3c-a7fc-5e78ad6d14b3"}]}, "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": "連結財務諸表", "subitem_subject_scheme": "Other"}, {"subitem_subject": "資本連結手続", "subitem_subject_scheme": "Other"}, {"subitem_subject": "取得法", "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": "医療法人グループ会計における資本連結手続 : 医療法人が他の医療法人に資金拠出をした場合の処理", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "医療法人グループ会計における資本連結手続 : 医療法人が他の医療法人に資金拠出をした場合の処理"}, {"subitem_title": "Capital Consolidation Process for Medical Corporation’s Group Accounting", "subitem_title_language": "en"}]}, "item_type_id": "27", "owner": "3", "path": ["199"], "permalink_uri": "https://wako.repo.nii.ac.jp/records/4743", "pubdate": {"attribute_name": "公開日", "attribute_value": "2020-01-23"}, "publish_date": "2020-01-23", "publish_status": "0", "recid": "4743", "relation": {}, "relation_version_is_last": true, "title": ["医療法人グループ会計における資本連結手続 : 医療法人が他の医療法人に資金拠出をした場合の処理"], "weko_shared_id": -1}