[{"onix":{"CollateralDetail":{"TextContent":[{"TextType":"04","ContentAudience":"00","Text":"「震災税制」に関する総論的問題\n実体法上の課題\n租税手続行政を中心に\nアメリカ災害税制の議論から\n震災法務と課税\n大震災後の人権保障に基づく税法及び税務会計の在り方\n大震災におけるGMSの物流体制・CSRと「震災引当金」の創設提言\n震災復興と税財政\n大震災と税制\n相続・贈与時におけるキャピタル・ゲイン課税"}]},"RecordReference":"9784589034687","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784589034687"},"DescriptiveDetail":{"TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","TitleText":{"collationkey":"ダイシンサイ ト ゼイセイ","content":"大震災と税制"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":[],"PersonName":{"content":"日本租税理論学会","collationkey":""}}],"Collection":{"CollectionType":"10","TitleDetail":{"TitleType":"01","TitleElement":[{"TitleElementLevel":"02","PartNumber":"22","TitleText":{"collationkey":"","content":"租税理論研究叢書"}}]}}},"PublishingDetail":{"Imprint":{"ImprintName":"法律文化社"},"PublishingDate":[{"PublishingDateRole":"11","Date":"201210"}]},"ProductSupply":{"SupplyDetail":{"ProductAvailability":"99","Price":[{"PriceType":"01","CurrencyCode":"JPY","PriceAmount":"4200"}]}}},"hanmoto":{"datecreated":"2016-06-23 15:45:22","dateshuppan":"2012-10","datemodified":"2016-06-23 15:45:22"},"summary":{"isbn":"9784589034687","title":"大震災と税制","volume":"22","series":"租税理論研究叢書","publisher":"法律文化社","pubdate":"201210","cover":"","author":"日本租税理論学会"}}]