{"created":"2023-05-15T10:11:27.455825+00:00","id":1054,"links":{},"metadata":{"_buckets":{"deposit":"d05e7b28-a6ee-4efe-8f69-1a91a70a46c4"},"_deposit":{"created_by":1,"id":"1054","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1054"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00001054","sets":["62:96"]},"author_link":["2235"],"item_8_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accounting Standards and Cases of Financial Statements in Taiwan"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"4","bibliographicPageEnd":"41","bibliographicPageStart":"35","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"現在、台湾は21世紀に向け自由貿易地域(FTZ)を構想している沖縄への投資を検討している。このような状況の中では、我が国で作成される財務報告が、国際的に理解され、財務報告利用者の適切な意志決定を促すことができるのか、という素朴な疑問が湧いてくる。本稿の目的は、我が国と台湾の会計制度を比較研究するための資料として、台湾の会計基準の特徴および財務報告の事例を紹介することである。","subitem_description_type":"Other"},{"subitem_description":"Recently Taiwan has shown a greate interest in investing in Okinawa which is currently considering plans to create a Free Trade Zone (FTZ) for 21th century. A FTZ, however, entails a basic problem, that is, how to establish the global system of financial statements that can facilitate decision making by those who make use of such documents. In this paper, I will describe the characteristics of accounting standards and an example of financial statements in Taiwan in order to compare accounting systems in Japan and Taiwan.","subitem_description_type":"Other"}]},"item_8_publisher_10":{"attribute_name":"公開者・出版者","attribute_value_mlt":[{"subitem_publisher":"名桜大学"}]},"item_8_rights_12":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"名桜大学"}]},"item_8_source_id_6":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1882-4412","subitem_source_identifier_type":"ISSN"}]},"item_8_text_11":{"attribute_name":"公開者別名","attribute_value_mlt":[{"subitem_text_value":"PUBLISHED BY MEIO UNIVERSITY"}]},"item_8_text_15":{"attribute_name":"タイプ","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_16":{"attribute_name":"NIIタイプ","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_8_text_17":{"attribute_name":"DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_8_text_18":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_19":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_8_text_20":{"attribute_name":"収録雑誌名","attribute_value_mlt":[{"subitem_text_value":"名桜大学紀要 = THE MEIO UNIVERSITY BULLETIN"}]},"item_8_text_21":{"attribute_name":"NII書誌ID","attribute_value_mlt":[{"subitem_text_value":"AN10512334"}]},"item_8_text_25":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"名桜大学"}]},"item_8_text_4":{"attribute_name":"別言語の著者","attribute_value_mlt":[{"subitem_text_value":"Nakaoji, Yoko"}]},"item_8_text_5":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_text_value":"1998-12-20"}]},"item_8_version_type_24":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"仲尾次, 洋子"}],"nameIdentifiers":[{"nameIdentifier":"2235","nameIdentifierScheme":"WEKO"}]}]},"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":"台湾の会計基準と財務報告の事例","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"台湾の会計基準と財務報告の事例"}]},"item_type_id":"8","owner":"1","path":["96"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-02-27"},"publish_date":"2012-02-27","publish_status":"0","recid":"1054","relation_version_is_last":true,"title":["台湾の会計基準と財務報告の事例"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:15:00.840653+00:00"}