{"created":"2023-07-25T10:08:46.634598+00:00","id":218,"links":{},"metadata":{"_buckets":{"deposit":"e972c482-ae0f-45de-8208-3ead202dcef9"},"_deposit":{"created_by":5,"id":"218","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"218"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000218","sets":["7:15"]},"author_link":["203","202"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"52","bibliographicPageStart":"31","bibliographicVolumeNumber":"11","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2012, vol.11, no.1, p.31-52"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2012, vol.11, no.1, p.31-52","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"米国では、1915年頃に現われその後急速に普及したパーセンテージ・リースという不動産リースの一形態があり、それは今日にいたるまでチェーン・ストア等の大規模小売業のリース店舗において広範に使用されている。本論文は、米国特有の大規模チェーン・ストアおよび百貨店賃貸部門において使用されたパーセンテージ・リースの歴史的経緯、種々の形態、契約内容を具体的に検討した上で、それによって惹起された会計・監査の問題および近年設定された財務会計基準、財務会計基準書第13号および第29号等におけるパーセンテージ・リースに関連する会計ルールの内容を考察する。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"上武大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110009435957","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-6653 1884-7293","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石井, 明"},{"creatorName":"イシイ, アキラ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"202","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ISHII, Akira","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"203","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":"2023-02-04"}],"displaytype":"detail","filename":"729-11(1)-031.pdf","filesize":[{"value":"874.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"729-11(1)-031","url":"https://jobu.repo.nii.ac.jp/record/218/files/729-11(1)-031.pdf"},"version_id":"3350b4b0-748d-4faa-ba79-f9f7ffb76a9b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"パーセンテージ・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"チェーン・ストア","subitem_subject_scheme":"Other"},{"subitem_subject":"偶発リース料","subitem_subject_scheme":"Other"},{"subitem_subject":"最低リース支払額","subitem_subject_scheme":"Other"},{"subitem_subject":"賃貸部門","subitem_subject_scheme":"Other"},{"subitem_subject":"サブリース","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":"パーセンテージ・リースをめぐる会計問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"パーセンテージ・リースをめぐる会計問題"},{"subitem_title":"Accounting Problems on Percentage Leases in America","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["15"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-04"},"publish_date":"2023-02-04","publish_status":"0","recid":"218","relation_version_is_last":true,"title":["パーセンテージ・リースをめぐる会計問題"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:12:52.488514+00:00"}