[{"onix":{"RecordReference":"9784754723439","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784754723439"},"DescriptiveDetail":{"ProductComposition":"00","ProductForm":"BZ","Measure":[{"MeasureType":"01","Measurement":"210","MeasureUnitCode":"mm"}],"TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","PartNumber":"平成28年版","TitleText":{"collationkey":"コウサイヒ ノ ゼイム : ジツレイ モンドウシキ : コウサイヒ ト リンセツ ケイヒ ノ ハンテイ オ チュウシン ト シテ","content":"交際費の税務"},"Subtitle":{"content":"実例問答式 : 交際費と隣接経費の判定を中心として"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":["A01"],"PersonName":{"content":"吉田 行雄"}},{"SequenceNumber":"2","ContributorRole":["A01"],"PersonName":{"content":"有賀 文宣"}},{"SequenceNumber":"3","ContributorRole":["A01"],"PersonName":{"content":"若林 孝三"}},{"SequenceNumber":"4","ContributorRole":["A01"],"PersonName":{"content":"駒崎 清人"}},{"SequenceNumber":"5","ContributorRole":["A01"],"PersonName":{"content":"鈴木 博"}}],"Language":[{"LanguageRole":"01","LanguageCode":"jpn","CountryCode":"JP"}],"Extent":[{"ExtentType":"11","ExtentValue":"799","ExtentUnit":"03"}],"Audience":[{"AudienceCodeType":"22","AudienceCodeValue":"00"}]},"CollateralDetail":{"TextContent":[{"TextType":"04","ContentAudience":"00","Text":"第1部 交際費課税の概要\n第2部 交際費課税の具体的取扱い(寄附金と交際費等との区分\n売上割戻し等と交際費等との区分\n売上割戻し等と同一の基準により物品を交付し又は旅行、観劇等に招待する費用\n景品引換券付販売等により得意先に対して交付する景品の費用\n売上割戻し等の支払に代えてする旅行・観劇等の費用 ほか)\n第3部 関係法令等(交際費等の関係法令・通達\n交際費等の関係判決・裁決例要旨\n義援金に関する税務上の取扱いFAQ\n交際費等の損金不算入制度の沿革)"}]},"PublishingDetail":{"Imprint":{"ImprintName":"大蔵財務協会"},"Publisher":{"PublishingRole":"01","PublisherIdentifier":[{"PublisherIDType":"19","IDValue":"7547"}],"PublisherName":""},"PublishingDate":[{"PublishingDateRole":"01","Date":""}]},"ProductSupply":{"MarketPublishingDetail":{"MarketPublishingStatus":"00","MarketPublishingStatusNote":"1;"},"SupplyDetail":{"ProductAvailability":"99"}}},"hanmoto":{"datecreated":"2017-04-01 10:00:48","dateshuppan":"2016-06","datemodified":"2017-04-01 10:00:48"},"summary":{"isbn":"9784754723439","title":"交際費の税務","volume":"","series":"","publisher":"大蔵財務協会","pubdate":"2016-06","cover":"","author":"吉田行雄／著 有賀文宣／著 若林孝三／著 駒崎清人／著 鈴木博／著"}}]