{"created":"2023-07-25T10:08:46.774685+00:00","id":220,"links":{},"metadata":{"_buckets":{"deposit":"98a12b8a-e6c2-4be9-b175-1535cbbb03aa"},"_deposit":{"created_by":5,"id":"220","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"220"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000220","sets":["7:15"]},"author_link":["204","205"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-12-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"101","bibliographicPageStart":"53","bibliographicVolumeNumber":"11","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2012, vol.11, no.2, p.53-101"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2012, vol.11, no.2, p.53-101","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"米国では、第二次世界大戦後、急速にセール・リースバック取引が主にチェーン・ストア等の大規模小売業において利用され、その後一般事業会社の機械設備等に関してもその取引スキームが広範に利用されていった。本論文は、米国のセール・リースバックの歴史的経緯、種々の形態、契約内容を詳細に検討した上で、それによって惹起された会計・監査の問題および当時設定された財務会計基準、会計調査公報（ARB）第38号、証券規制当局が公表した会計・開示ルールの内容、および注記開示の実態を当時の会計基準設定の発展の度合の視点から考察する。","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":"110009509261","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":"204","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ISHII, Akira","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"205","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(2)-053.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"729-11(2)-053","url":"https://jobu.repo.nii.ac.jp/record/220/files/729-11(2)-053.pdf"},"version_id":"2d3109d4-18ab-4e9d-a107-e633ccd881c3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"セール・リースバック","subitem_subject_scheme":"Other"},{"subitem_subject":"ネット・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"リース金融","subitem_subject_scheme":"Other"},{"subitem_subject":"免税機関","subitem_subject_scheme":"Other"},{"subitem_subject":"連邦所得税","subitem_subject_scheme":"Other"},{"subitem_subject":"実質優先主義","subitem_subject_scheme":"Other"},{"subitem_subject":"財産使用権","subitem_subject_scheme":"Other"},{"subitem_subject":"第101条法人","subitem_subject_scheme":"Other"},{"subitem_subject":"リース資本化","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":"米国におけるセール・リースバックをめぐる会計問題 : 第2次大戦後約5年間にわたるリース金融の利用と会計に焦点をあてて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国におけるセール・リースバックをめぐる会計問題 : 第2次大戦後約5年間にわたるリース金融の利用と会計に焦点をあてて"},{"subitem_title":"Accounting Problems on Sale-Leaseback Transactions in America : Focusing on lease financing schemes and related accounting problems over some 5 year period after the Second World War","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":"220","relation_version_is_last":true,"title":["米国におけるセール・リースバックをめぐる会計問題 : 第2次大戦後約5年間にわたるリース金融の利用と会計に焦点をあてて"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:12:49.558835+00:00"}