{"created":"2023-06-19T10:04:13.380330+00:00","id":12962,"links":{},"metadata":{"_buckets":{"deposit":"0d483cb7-43d5-4e6b-8817-33cec2c48c35"},"_deposit":{"created_by":20,"id":"12962","owners":[20],"pid":{"revision_id":0,"type":"depid","value":"12962"},"status":"published"},"_oai":{"id":"oai:kwmw.repo.nii.ac.jp:00012962","sets":["7:26:43"]},"author_link":["59483","59484"],"item_1_alternative_title_20":{"attribute_name":"item_1_alternative_title_20","attribute_value_mlt":[{"subitem_alternative_title":"The Problem of Accounting on Japanese Non Profit Organizations : Centering Around the Relation of the Relevance of Financial Statements and Fund Concept","subitem_alternative_title_language":"en"}]},"item_1_alternative_title_5":{"attribute_name":"item_1_alternative_title_5","attribute_value_mlt":[{"subitem_alternative_title":"ワガクニ ノ NPOホウジン ノ カイケイ ニオケル カダイ ザイム ショヒョウ ノ カンレンセイ ト シキン ガイネン ノ カンケイセイ オ チュウシンニ","subitem_alternative_title_language":"ja"}]},"item_1_biblio_info_14":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"413","bibliographicPageStart":"403","bibliographicVolumeNumber":"17","bibliographic_titles":[{"bibliographic_title":"川崎医療福祉学会誌"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"谷光, 透","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"59483","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"item_1_description_1","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_17":{"attribute_name":"item_1_description_17","attribute_value_mlt":[{"subitem_description":"http://www.kawasaki-m.ac.jp/soc/mw/journal/jp/2008-j17-2/17_tanimitsu.pdf","subitem_description_type":"Other"}]},"item_1_description_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"原著","subitem_description_type":"Other"}]},"item_1_description_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Original Paper","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"59484","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Tanimitsu, Toru"}]}]},"item_1_identifier_registration":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15112/00012951","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_23":{"attribute_name":"item_1_publisher_23","attribute_value_mlt":[{"subitem_publisher":"川崎医療福祉学会"}]},"item_1_source_id_13":{"attribute_name":"item_1_source_id_13","attribute_value_mlt":[{"subitem_source_identifier":"AN10375470","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_19":{"attribute_name":"item_1_source_id_19","attribute_value_mlt":[{"subitem_source_identifier":"0917-4605","subitem_source_identifier_type":"PISSN"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Department of Health and Welfare Services Management, Faculty of Health and Welfare Services Administration, Kawasaki University of Medical Welfare"}]},"item_1_text_22":{"attribute_name":"item_1_text_22","attribute_value_mlt":[{"subitem_text_value":"Kawasaki medical welfare journal"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"川崎医療福祉大学医療福祉マネジメント学部医療福祉経営学科"}]},"item_1_textarea_11":{"attribute_name":"item_1_textarea_11","attribute_value_mlt":[{"subitem_textarea_language":"ja","subitem_textarea_value":"特定非営利活動法人(以下,NPO法人という)は,1998年3月に,民法34条の特別法として成立した「特定非営利活動促進法」(NPO法という)を根拠として成立したものである.本稿では,適宜,例題を用いて,特にNPO法人の会計における財務諸表の関連性と資金概念の関係性を中心に,整理・検討し,今後のNPO法人の会計のあり方について考察した."}]},"item_1_textarea_12":{"attribute_name":"item_1_textarea_12","attribute_value_mlt":[{"subitem_textarea_language":"en","subitem_textarea_value":"\"Non profit organization (NPO) are formed under the terms of \"\"nonprofit activities promotion law\"\" (usually referred to as the NPO Law) enacted as a special amendment of Article 34 of the Civil Code in March, 1998. The main difficulty of accounting on NPO's in Japan is the obscurity of the relevance of financial statements and the ambiguity of those definitions and roles. Therefore, the purpose of this paper is to consider the future of accounting theory related to NPO's, using an example and focusing on the relation of the relevance of financial statements and fund concept.\""}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2014-01-31"}],"displaytype":"detail","filename":"17_tanimitsu.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"PDF","url":"https://kwmw.repo.nii.ac.jp/record/12962/files/17_tanimitsu.pdf"},"version_id":"bb17b39f-7bf5-4784-b4f2-137d52c6b6ad"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"non profit organization (NPO)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"financial statement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fund concept","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"わが国のNPO法人の会計における課題 : 財務諸表の関連性と資金概念の関係性を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国のNPO法人の会計における課題 : 財務諸表の関連性と資金概念の関係性を中心に","subitem_title_language":"ja"}]},"item_type_id":"1","owner":"20","path":["43"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-01-01"},"publish_date":"2008-01-01","publish_status":"0","recid":"12962","relation_version_is_last":true,"title":["わが国のNPO法人の会計における課題 : 財務諸表の関連性と資金概念の関係性を中心に"],"weko_creator_id":"20","weko_shared_id":-1},"updated":"2025-10-10T00:49:34.764486+00:00"}