{"_buckets": {"deposit": "ebf9ea98-28df-4eb8-9467-92bbbc2436bd"}, "_deposit": {"created_by": 3, "id": "4941", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "4941"}, "status": "published"}, "_oai": {"id": "oai:wako.repo.nii.ac.jp:00004941", "sets": ["214"]}, "author_link": ["5760"], "item_27_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2022-03", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2.3", "bibliographicPageEnd": "26", "bibliographicPageStart": "9", "bibliographicVolumeNumber": "54", "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": "This study aims to identify issues in accounting regulations to prevent unjustified flows of money in the transactions Japanese medical service corporations make with related parties. The Japanese government has required the submission of the report on the status of transactions with related parties of medical service corporations since the fiscal year that began after April 2, 2017. In introducing the requirements, the government did not provide necessary and sufficient guidance. Since Japanese medical service corporations do not have sufficient accounting staff, it appears difficult to comply with the requirements in such situations. In this study, I collected reports from medical service corporations from all prefectures used by Medico Search provided by Neostage Co., Ltd. The results are follows: （1） medical service corporations seem to be confused regarding which content should be included in specified form items; （2） the availability of support on how to prepare the report seems to vary by prefecture; （3） some prefectural governments seem to support hiding information that leads to identifying related parties. The Japanese nationa government should not leave those situations to prefectural governments. Rather, it should take the lead to reveal and correct unjustified flows of money in the transactions those medical service corporations make with related parties.", "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": "5760", "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": "2022-05-23"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "wk5423-08.pdf", "filesize": [{"value": "881.0 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 881000.0, "url": {"label": "wk5423-08.pdf", "url": "https://wako.repo.nii.ac.jp/record/4941/files/wk5423-08.pdf"}, "version_id": "63bf6e30-9dda-4e2d-96d1-9234433774a6"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "医療法人", "subitem_subject_scheme": "Other"}, {"subitem_subject": "第7次改正「医療法」", "subitem_subject_scheme": "Other"}, {"subitem_subject": "関係事業者との取引の状況に関する報告書", "subitem_subject_scheme": "Other"}, {"subitem_subject": "開示主義", "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": "医療法人による「関係事業者との取引の状況に関する報告書」における情報開示の現状と課題 ： 第7次改正「医療法」施行初年度の開示状況調査をもとに", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "医療法人による「関係事業者との取引の状況に関する報告書」における情報開示の現状と課題 ： 第7次改正「医療法」施行初年度の開示状況調査をもとに"}, {"subitem_title": "Issues in Accounting Disclosure Regulations on Transactions with Related Entities Made by Japanese Medical Service Corporations : Based on the Survey on “Reports on the Status of Transactions with Related Parties” Submitted by Medical Service Corporations in the First Year of Enforcement of the Seventh Amendment to the Medical Service Act of Japan", "subitem_title_language": "en"}]}, "item_type_id": "27", "owner": "3", "path": ["214"], "permalink_uri": "https://wako.repo.nii.ac.jp/records/4941", "pubdate": {"attribute_name": "公開日", "attribute_value": "2022-05-23"}, "publish_date": "2022-05-23", "publish_status": "0", "recid": "4941", "relation": {}, "relation_version_is_last": true, "title": ["医療法人による「関係事業者との取引の状況に関する報告書」における情報開示の現状と課題 ： 第7次改正「医療法」施行初年度の開示状況調査をもとに"], "weko_shared_id": -1}