[{"onix":{"CollateralDetail":{"TextContent":[{"TextType":"04","ContentAudience":"00","Text":"序論 所得の年度帰属論 契約の巻戻しに基因する課税所得計算の調整 給与返還時における課税所得計算の調整 選択誤りの是正 現行法における課税所得計算の調整方法 課税所得計算調整規定の沿革 課税所得計算調整制度をめぐる理論動向 日本法への示唆 結論"}]},"RecordReference":"9784792306809","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784792306809"},"DescriptiveDetail":{"TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","TitleText":{"collationkey":"カゼイ ショトク ケイサン チョウセイ セイド ノ ケンキュウ","content":"課税所得計算調整制度の研究"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":[],"PersonName":{"content":"倉見, 智亮, 1984-","collationkey":"クラミ, トモアキ"}}]},"PublishingDetail":{"Imprint":{"ImprintName":"成文堂"},"PublishingDate":[{"PublishingDateRole":"11","Date":"202102"}]},"ProductSupply":{"SupplyDetail":{"ProductAvailability":"99","Price":[{"PriceType":"01","CurrencyCode":"JPY","PriceAmount":"6500"}]}}},"hanmoto":{"datemodified":"2021-02-18 16:54:15","datecreated":"2021-02-09 16:55:51","datekoukai":"2021-02-09"},"summary":{"isbn":"9784792306809","title":"課税所得計算調整制度の研究","volume":"","series":"","publisher":"成文堂","pubdate":"202102","cover":"","author":"倉見,智亮,1984-"}}]